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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| Main Authors: | , , |
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| Format: | article |
| Language: | FA |
| Published: |
Shahid Bahonar University of Kerman
2012
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| Subjects: | |
| Online Access: | https://doaj.org/article/f0235a55214244709dea29237719b9a3 |
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