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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Detalhes bibliográficos

Principais autores:	Mehdi Heidari, Alireza Aliakbarlou, Ebrahim Khakpour Heydaranlou
Formato:	Artigo
Idioma:	Persa
Publicado em:	Allameh Tabataba'i University Press 2022-06-01
coleção:	مطالعات تجربی حسابداری مالی
Assuntos:	accounting conservatism financial distress growth opportunities management overconfidence
Acesso em linha:	https://qjma.atu.ac.ir/article_13566_f1422704fb5e26084734f709447cf315.pdf
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