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 is consisted of 585 corporates-years which have been selected by the systematic removal sampling. To in...

Given that the current economic hardship created by COVID-19 is still in progress, it important to understand firms’ strategic responses prior external shocks (e.g., financial crisis 2007 and 2008) relationship between their courses of action post-shock firm performance. This study examines (1) whether practices reporting are associated with (2) firms conservative during exhibit better performa...

A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of...

This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...

Abstract: This research work examines the effect of uncertainty on information asymmetry moderated by conservative financial reporting Asymmetric (spread), whereas is calculated using a measure environmental scanning method. method divides sample into ‘inert’ and ‘alert’. ‘Inert’ firms are not environment, ‘alert’ for who constantly engaged in observing their environment while coefficient varia...

medical ethics is a realm where four important subjects of philosophy, medicine, theology and law are covered. physicians and philosophers cooperation in this area will have great efficiency in the respective ethical rules formation. in addition to respect the autonomy of the patient, physician's obligation is to ensure that the medical intervention has benefit for the patient and the harm is m...