Variables Affecting Conservatism
According to Agency Theory, managers are going to maximize their interests. Appropriate Corporate Governance Mechanisms can prohibit the opportunistic behavior. On the other hand, Conservatism can be regarded as a Mechanism that reduces Agency Cost. This study has examined the variables effective on...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2012-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_564_506edb0d06707c233a0856c2f6e14c24.pdf |