Managerial Ownership and Accounting Conservativeness

Company managers, with different motives, try to identify the fastest ways to achieve benefit, and to delay the losses and expenses. Conservativeness limits the capability and desire for such an opportunistic behavior of the managers. The Board of directors of company, as a governing institution, ha...

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Bibliographic Details
Main Authors: Nasrollah Janafzaei, Mohsen Hasani
Format: Artigo
Language:Persa
Published: Iran Strategic Management Society 2015-05-01
Series:مطالعات مدیریت راهبردی
Subjects:
managerial ownership
accounting conservativeness
stock exchange
financial reporting standards
Online Access:http://www.smsjournal.ir/article_88737_1b649d3afeaa162ba782f3dc8aa4d973.pdf
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