Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals

The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers. Felltham & Ohlson (1995) showed that the information content of accruals will increase conservatism, whereas the information content...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Golamreza Kordestani, Mehdi Khalili
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2011
Materias:
Acceso en línea:https://doaj.org/article/22faa5274e4d498698fb858381d987e1
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!