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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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| Main Authors: | , |
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| 格式: | Artigo |
| 語言: | Persa |
| 出版: |
Iran Strategic Management Society
2015-05-01
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| 叢編: | مطالعات مدیریت راهبردی |
| 主題: | |
| 在線閱讀: | http://www.smsjournal.ir/article_88737_1b649d3afeaa162ba782f3dc8aa4d973.pdf |
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