Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu
Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost and benefit of these two choices when making financi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Isfahan
2022-11-01
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| Series: | Pizhūhish/hā-yi ḥisābdārī-i mālī |
| Subjects: | |
| Online Access: | https://far.ui.ac.ir/article_27384_738d6067272fa81be39599ae5f800fee.pdf |