Corporate Characteristics and Aggressive Financial Reporting
Objective: Aggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. Some firms are currently involved in aggressive financial reporting to conceal their adverse conditions such that they rele...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2022-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
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| Online Access: | https://acctgrev.ut.ac.ir/article_88216_e62e24d27a6a124b0b54dffef5595faf.pdf |