Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism

The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports. Differential Timeliness (DT) is used as a measure for evaluation of conservatism. The data is de...

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Autores principales: Rezvan Hejazi, Zahra Masoumi Bilandi
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2011
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Acceso en línea:https://doaj.org/article/f9ba4ec91a9f4ee8853ef576be959ef9
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