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The Relationship between the Bargaining Power of Suppliers and Customers and Accounting Conservatism

The purpose of this research is the consideration of the relation between suppliers' and customers' bargaining power and accounting conservatism. In this research it is expressed that in order to protect their interest, the suppliers and customers try to appreciate Firms to increase conservatism in...

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Hlavní autoři: Gholamreza Kordestani, Saeed Gholami roocheh
Médium: Artigo
Jazyk:Persa
Vydáno: Allameh Tabataba'i University Press 2012-09-01
Edice:مطالعات تجربی حسابداری مالی
Témata:
On-line přístup:https://qjma.atu.ac.ir/article_1129_ebf51fbd68b0eaa76e1309e8b087f1c4.pdf
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