review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...

this article proposes a direct method for solving three types of integral equations with time delay. by using operational matrix of integration, integral equations can be reduced to a linear lower triangular system which can be directly solved by forward substitution. numerical examples shows that the proposed scheme have a suitable degree of accuracy.