Investigating the Impact of the Strategy of Using Advertising and Research and Development on Conservative Reporting, Examining the Role of Overconfident Managers
The purpose of this research is to investigate the impact of the firm's strategy in using advertising (value appropriation) and research and development (value creation) on accounting conservatism. One of the most important cognitive biases is managers' overconfidence, in which they have a bold beha...
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| Главный автор: | |
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| Формат: | Artigo |
| Язык: | Persa |
| Опубликовано: |
Alzahra University, Faculty of Social Sciences and Economics
2026-03-01
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| Серии: | پژوهشهای تجربی حسابداری |
| Предметы: | |
| Online-ссылка: | https://jera.alzahra.ac.ir/article_8956_62eae88a3505024aed0a6eef337cec03.pdf |
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