Relation between Disclosures Quality and Conditional and Unconditional Conservatism

This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality and then investigate it relation to earning man...

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Bibliographic Details
Main Authors: Nezamadin Rahimian, Mehdi Ebrahimi Maimand
Format: Article
Language:fas
Published: Alzahra University 2013-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_574_db6d2a03f02801d2f04236aaa3fa4f05.pdf