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Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange

The conflict of interest between managers and stockholders is one of the salient matters in economics, finance and accounting. One of the ways for resolving this conflict is the timely loss recognition. Many factors have impact on timely loss recognition. In this paper, we investigated the effect of...

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Principais autores: Ali Rahmani, Hojatolah Farzani, Hiva Rastegarmoghadam
Formato: Artigo
Idioma:Persa
Publicado em: Shahid Bahonar University of Kerman 2011-04-01
coleção:مجله دانش حسابداری
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Acesso em linha:https://jak.uk.ac.ir/article_19_12bc734004070edb0aa8fbf7ad8af309.pdf
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