Subject Areas :
مهدی صالحی
1
,
محمدرضا عباس زاده
2
,
احمد احمدی
3
1 - دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران
2 - دانشیار گروه حسابداری، دانشگاه فردوسی مشهد، مشهد، ایران.
3 - مربی گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی بیرجند. بیرجند، ایران
Keywords:
Abstract :
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2) کردستانی، غلامرضا و محمد اصلروستا، (1392)، "ارزیابی محافظه کاری مشروط به عنوان فاکتور ریسک"، فصلنامه پژوهشهای حسابداری مالی و حسابرسی، دوره 5، شماره 18، صص 31-53.
3) مشایخ، شهناز و شیوا میمنت آبادی، (1393)، "افشای حسابداری، کیفیت حسابداری، محافظه کاری شرطی و غیرشرطی"، فصلنامه پژوهشهای حسابداری مالی و حسابرسی، دوره 6، شماره 24، صص 53-70.
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20) Roychowdhury,S., Watts,L. (2007), “Asymmetric Timeliness of Earnings, Market-to-book and Conservatism in Financial Reporting”, Journal of Accounting and Economics, No.44, PP. 2-31.
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22) Watts, R. (2003a), “Conservatism in Accounting, Part I: Explanations and Implications”, Accounting Horizons, No. 17, Vol. 3, PP. 207-221.
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24) Wittenberg, M. (2008), “The Role of Information Asymmetry and Financial Reporting Quality in Debt Trading: Evidence from the Secondary Loan Market”, Journal of Accounting and Economics, 2008, Vol. 46, Issue 2-3, PP. 240-260.
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26) Zhang, J. (2008), “The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers”, Journal of Accounting and Economics, Vol. 45, Issue 1, PP. 27-54.
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