The Link between Information Asymmetry and Conservatism in Financial Reporting
The main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. Becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. Conservatism reduces the m...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19961_f9d073cf35fddb4d323ed6888ce4e8f3.pdf |