The Relationship between the Bargaining Power of Suppliers and Customers and Accounting Conservatism

The purpose of this research is the consideration of the relation between suppliers' and customers' bargaining power and accounting conservatism. In this research it is expressed that in order to protect their interest, the suppliers and customers try to appreciate Firms to increase conser...

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Bibliographic Details
Main Authors: Gholamreza Kordestani, Saeed Gholami roocheh
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2012-09-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_1129_ebf51fbd68b0eaa76e1309e8b087f1c4.pdf