The Relation between Earnings Conservatism and Balance Sheet Conservatism
Earnings conservatism is defined as the extent to which firms expected losses are reflected more timely than expected gains of a firm. Balance sheet conservatism shows values which are recognized in the market but not in the books. This conservatism is measured using market-to-book value ratio. It i...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Alzahra University
2015-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_623_9a300a8178491b88a8229714182afb1d.pdf |