The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items
AbstractThis research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392. The nonrecurring gains and losses, also known as spe...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4053_f174149636d52d0cad5965e15f4a969e.pdf |