A Comparative Study of Accounting Conservatism in Private and Public Companies with Governmental and non-Governmental Ownership

Hamid Reza Beighi; Afshin Armin

Volume 5, Issue 1 , January 2016, , Pages 16-21

  This study examines the impact of accounting conservatism as one of the qualitative characteristics of accounting information on the performance of companies listed on the Stock Exchange of Tehran. For this purpose, a total of 125 companies were selected in 2009 to 2014 when yields their data were analyzed ...  Read More