Effect of Conservative Reporting on Investors' Opinion Divergence at the Time of Earnings Announcement

This research aims to investigate the effect of conservative reporting on the investors' opinion divergence at the time of earnings announcement in a 5 year period during 2012-2016; the required data have been collected from Tehran Securities and Stock Exchange Organization and the population i...

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Bibliographic Details
Main Authors: Dariush Mokhtari Kajori, Reza Jamkarani
Format: Article
Language:English
Published: Islamic Azad University of Arak 2018-06-01
Series:Advances in Mathematical Finance and Applications
Subjects:
Online Access:http://amfa.iau-arak.ac.ir/article_540833_61a61599e282de7d0b54bf41deb35be3.pdf