The Impact of Managerial Caution on Operating Performance and Accounting Conservatism
The aim of this research is investigate impact of themanagerial caution on the operational performance and accountingconservatism. To evaluate operational performance, three criteria areused: Return on Assets (ROA), Return on Equity (ROE), andOperating Profit Margin (OPM). Also, in order to measure...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_52386_92c5fa1f774bc6ba11e3dc897ff56a68.pdf |