Identifying the aggressive financial reporting of firms
Aggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. In these types of reports, there is a tendency to spread good news and keep bad ones. The purpose of this survey, which was conducted...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-09-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6527_e703dc4ae49c6eefa218adee15bd0ff3.pdf |