The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation

The main aim of this paper is to investigate the joint effects of accounting conservatism and life-cycle stages on firm valuation. Using the Feltham and Ohlson [1995]’s valuation model, this study examined the effect of accounting conservatism on reactions of investors to both abnormal operating ear...

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Bibliographic Details
Main Authors: Gholam Reza Karami, Hamed Omrani
Format: Article
Language:fas
Published: University of Tehran 2010-08-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_21031_4782c0e57920f16db2116cda88fd3ced.pdf