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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Bibliographic Details
Main Authors: Yahya Kamyabi, Amir Javady Nia
Format: article
Language:FA
Published: University of Tehran 2021
Subjects:
Online Access:https://doaj.org/article/efc0e9cbddd240868e329de5a60d2360
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