The Impact of Conservatism on Management Earnings Forecasts
This research examines the relationship between conservative financial reporting and management earnings forecasts. In this study, data from 76 firms listed in the Tehran Stock Exchange from 2005 to 2011 has been collected and the research hypothesis has been tested by utilizing the regression coeff...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_50781_d91f97f3fb1f26ff2cd3e1b6230a8382.pdf |