Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly
One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that conservatism increases accrual persistence. In this stud...
| Published in: | مطالعات تجربی حسابداری مالی |
|---|---|
| Main Authors: | , , |
| Format: | Article |
| Language: | Persian |
| Published: |
Allameh Tabataba'i University Press
2019-06-01
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| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_10414_4b36314660b2e2fe187ab858ad9d6503.pdf |