Accounting Conservatism, Earnings Persistence and Earnings Distribution
In this paper, we examine the effect of accounting conservatism on earnings persistence and earnings distribution. This survey uses non-operating accruals and adjusted market to book ratio as a proxies for accounting conservatism. We employ financial data of 98 firms listed in Tehran Stock Exchange....
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_20004_f86ee7b88c2d6bd36c2bff1b20e6b435.pdf |