Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality
In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies. To measure conditional conservatism, the Basu mode...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2016-09-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1448_d26813193acfcb95af07d92f4f45bc81.pdf |