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of 6
pro vyhledávání: '"Gholam Hossein Assadi"'
Publikováno v:
Pizhūhish/hā-yi ḥisābdārī-i mālī, Vol 14, Iss 3, Pp 85-118 (2022)
Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost an
Externí odkaz:
https://doaj.org/article/56ab075d297e4a7f8458cb1db2bd57a1
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 29, Iss 2, Pp 213-241 (2022)
Objective: Audit quality is a complex concept whose assessment depends on many latent factors. By providing information about them to stakeholders, the public accountability of audit firms contributes to assessing the quality of auditing and determin
Externí odkaz:
https://doaj.org/article/9dabcdabc16b4f82a27baedfc5da5746
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 16, Iss 62, Pp 1-20 (2019)
Management earnings forecast is one of the most important information resources in capital markets. The literature suggests managerial overconfidence is an effecting factors on the earnings forecasts’ accuracy. Because of users' relying to forecast
Externí odkaz:
https://doaj.org/article/301dbca7e9074cb88937e9925f2639ca
Publikováno v:
مجله دانش حسابداری, Vol 6, Iss 22, Pp 7-28 (2015)
Timeliness of financial reporting is one of the important factors in the quality of firms' financial information, since such are porting can lead to efficient utilization of information for users. Providing more timely information may reduce informat
Externí odkaz:
https://doaj.org/article/f076b0727bda4b11b0c4e14dfc9fd975
Publikováno v:
تحقیقات مالی, Vol 16, Iss 1, Pp 1-24 (2014)
Investing on growth stocks and value stocks has represented one of the research topics on strategies creating excess return. In this paper, which focuses on companies listed in Tehran Stock Exchange, companies are categorized into growth and value ba
Externí odkaz:
https://doaj.org/article/dae3b03b043c432cb0fe9d83a55b8f3d
Autor:
Gholam Hossein Assadi, Mehdi Nikravesh
Publikováno v:
SSRN Electronic Journal.
The role of accounting conservatism in corporate governance to mitigate agency problems associated with managers' investment decisions is proposed by Watts (2003), Ball and Shivakumar (2005) and Ahmed and Duellman (2010). In this research, we hypothe