Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings

In this paper, we examine the effect of accounting conservatism on earnings persistence and pricing multiple on earnings. One of the most obvious factors, among those that cause accounting earnings to reverse over time, is accounting conservatism. By making more conservative accounting choices, a co...

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Autores principales: Mohammad Hossein Ghaemi, Mohammad Hossein Vadiee, Meysam Hajipour
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2012
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Acceso en línea:https://doaj.org/article/f0235a55214244709dea29237719b9a3
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