The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value
High-reputation firms tend to adopt conservative accounting practices to maintain stakeholder trust and reduce financial risks. This approach not only manages reputation-related risks but also creates an "insurance-like" effect, helping to preserve and enhance the firm's value. In thi...
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| 格式: | 文件 |
| 语言: | fas |
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Alzahra University
2024-12-01
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| 丛编: | پژوهشهای تجربی حسابداری |
| 主题: | |
| 在线阅读: | https://jera.alzahra.ac.ir/article_8119_7207aec506a5bbda1e95b9dc113191ae.pdf |