Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism

Objective: Accounting conservatism, as a factor that leads to the timely identification of bad news and the delay of good news, is able to control and to some extent reduce the investor sentiment. Therefore, it is expected that with the change in the level of the investor sentiment, the level of acc...

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Auteurs principaux: Yahya Kamyabi, Amir Javady Nia
Format: article
Langue:FA
Publié: University of Tehran 2021
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Accès en ligne:https://doaj.org/article/efc0e9cbddd240868e329de5a60d2360
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