Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence

Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements. Financial distress and growth opportunities are among the factors that can improve the level of accounting conservatism. Meanwhile, ma...

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Bibliographic Details
Published in:	مطالعات تجربی حسابداری مالی
Main Authors:	Mehdi Heidari, Alireza Aliakbarlou, Ebrahim Khakpour Heydaranlou
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2022-06-01
Subjects:	accounting conservatism financial distress growth opportunities management overconfidence
Online Access:	https://qjma.atu.ac.ir/article_13566_f1422704fb5e26084734f709447cf315.pdf

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