The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit
Conservative Reporting has different positive and negative effects on companies. For example, the positive effects are: increase the quality of financial information and in the result decrease the information risk and cost of capital of companies. In addition, it is said that by following the princi...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2012-03-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_542_8bfa6832e0166b5a857ef3bf9f2d9f97.pdf |