Conditional conservatism and labor investment efficiency
نویسندگان
چکیده
منابع مشابه
systematic risk and conditional conservatism
this paper examines the effect of systematic risk on accounting conservatism. the idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. they also face less demand for conservatism from investors and auditors. in this paper, for measuring systematic risk and accounting conservatism, we used beta fr...
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ژورنال
عنوان ژورنال: Journal of Contemporary Accounting & Economics
سال: 2018
ISSN: 1815-5669
DOI: 10.1016/j.jcae.2018.05.002