Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals
The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers. Felltham & Ohlson (1995) showed that the information content of accruals will increase conservatism, whereas the information content...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shahid Bahonar University of Kerman
2011-03-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_35_9961435e086d8a69c600e5a29701b88e.pdf |