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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Autores principales: | Yahya Kamyabi, Amir Javady Nia |
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Formato: | article |
Lenguaje: | FA |
Publicado: |
University of Tehran
2021
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Materias: | |
Acceso en línea: | https://doaj.org/article/efc0e9cbddd240868e329de5a60d2360 |
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