The current research sets out to identify and scrutinize the impact of the CEO’s perceptual biases in judgment and economic decision-making on the reporting quality of the firms listed on the Tehran Stock Exchange. Adopting a mixed method, the present study first seeks to detect the components and indices of CEO’s perceptual biases via critical appraisal and with the special participation of 10...

this paper aims to investigate the effect of firm reporting quality, timeliness andquantity for disclosure and reliability of financial reports on the reaction of stockprice delay. statistical population includes 111 active firms in tehran stock exchangeduring 2010-2014 using cochrane method with the confidence level of95%. totally, they were 555 firms-years. in this paper, linear and nonlinear...

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...

The manifestation of regional financial autonomy can be seen in the accounting information system as a good government characterized by increasingly low problems so that generated central and governments Indonesia is form quality reporting effective application systems various agencies Indonesia. This study aims to find out how successful on performance was produced. uses causality population v...