CConditional Accounting Conservatism and Financial Flexibility
Accounting conservatism has been a challenging subject during the last century. Accounting researchers examined the advantages and disadvantages of this financial reporting characteristic. The advocates suggest that conservatism helps the owners to control the managers by mitigating their ability in...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_634_c99fbb94d20a455ef67453460964996d.pdf |