The aim of this study is to investigate the relevance between accounting conservatism and
intellectual capital in the context of the contribution of accounting conservatism to intellectual …

Timely recognition of losses and expenses compared to revenues and increased values
precipitates future expenses to match with current revenues. Thus, timely recognition of …

Penelitian ini bertujuan untuk menganalisis pengaruh prudence terhadap asimetri informasi
dengan kualitas laba sebagai variabel moderasi pada perusahaan properti dan real estate …

An accounting theory called accounting conservatism can offer preventative actions against
potential dangers that companies may face in the future. It attempts to include expenses and …

هدف: هدف این پژوهش بررسی ارتباط بین محافظه کاری در گزارشگری مالی و حساسیت پاداش مدیران و
نیز شناسایی تاثیر محافظه کاری در گزارشگری مالی بر کارآیی قراردادهای جبران خدمت مدیران …‎

Konservatisme dalam dunia akuntansi menjadi suatu perdebatan yang sengit, alasannya
adalah bahwa melalui konservatisme, karakteristik kualitatif informasi akuntansi menjadi …

The purpose of this paper is investigating the relationship between product market
competition and unconditional accounting conservatism of the companies listed on Tehran …

This study attempts to find out the Iranian Association of Certified Public
Accountants'(AICPA) perception about the importance of accounting conservatism and …