Impacts of Conditional Conservatism on Labor Investment Efficiency

Objective: Timely detection of losses versus gains (known as conditional conservatism) may make investment decisions of management efficiently by reducing the information asymmetry between management and investors and providing early signals about the profitability of the accepted projects. This stu...

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Bibliographic Details
Main Authors: Sasan Mehrani (Ph.D), Fateme Samie
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2019-07-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_2270_909ef969e3df8d4e6ace83304447a1c6.pdf