Conditional conservatism in financial reporting
Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news. This article has investigated the existence of conditional conservatism in Tehran stock exchange firms’ reported earnings by using Ball, Kothar...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_52904_218df1ac5c02c3880a720d7c375e6fa9.pdf |