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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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2011
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| Accès en ligne: | https://doaj.org/article/f9ba4ec91a9f4ee8853ef576be959ef9 |
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