Investigation of the Relationship between Conservatism and Financial Efficiency of Firms in Tehran Stock Exchange by Supper Data Envelopment Analysis M.
Conservatism is the asymmetries of approving earnings and costs. This asymmetric can be influential on financial performance of the firms which is reported in terms of figures of financial statements. The purpose of this study is the investigation of the relationship between accounting conservatism...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-02-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1087_082c9161382e5de96b753d1d7f424536.pdf |