به گزارش پی اچ دی یار، سعید هاشمی رئیس دانشگاه علم و فرهنگ اظهار کرد: …
ادامه مطلبAccounting conservatism, business strategy, and ambiguity
حسابداری محافظه کارانه، استراتژی کسب و کار، و ابهام We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the …
ادامه مطلب