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...

Purpose: The aim of this study is to demonstrate the impact that integrated reports on quality financial report by analyzing relationship between them. current aims It applies it 132 companies listed in Iraq Stock Exchange for year 2022. Theoretical framework: nature reports: Company are an essential means through which decision-making information can be delivered stakeholders. So corporate mus...

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...