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...

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Detalhes bibliográficos

Principais autores:	Saeid Yadegari, Seyed Abbas Hashemi, Hadi Amiri
Formato:	Artigo
Idioma:	Persa
Publicado em:	Allameh Tabataba'i University Press 2019-06-01
Colecção:	مطالعات تجربی حسابداری مالی
Assuntos:	correction of accruals anomaly accounting conservatism accrual persistence high degree of accounting conservatism
Acesso em linha:	https://qjma.atu.ac.ir/article_10414_4b36314660b2e2fe187ab858ad9d6503.pdf
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