Accounting Conservatism, Earnings Persistence and Earnings Distribution

In this paper, we examine the effect of accounting conservatism on earnings persistence and earnings distribution. This survey uses non-operating accruals and adjusted market to book ratio as a proxies for accounting conservatism. We employ financial data of 98 firms listed in Tehran Stock Exchange....

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Bibliographic details
Volume: 16
Main Author: Bita Mashayekhi
Mahdi Mohammad Abadi
Reza Hesarzadeh
Format: Journal Article
Language: Persian
Place of publication: University of Tehran 01.06.2009
published in: بررسی‌های حسابداری و حسابرسی Vol. 16; no. 2
Data of publication: 2009-06-01
ISSN: 2645-8020
2645-8039
EISSN: 2645-8039
Subjects:
Online Access: Fulltext
Database: DOAJ Directory of Open Access Journals
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