The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange
In this research, some beliefs on the theoretical concepts of accounting, such as the trade off between the qualitative characteristics of relevancy and reliability, and reliability and timeliness have been tested. For testing research hypotheses, T-student test has been used. The results of investi...
Main Authors: | , |
---|---|
Format: | Article |
Language: | fas |
Published: |
University of Tehran
2016-01-01
|
Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_56245_c3449ad8e0a4a445ca21b510a1fcaaa4.pdf |