بایگانی برچسب: حسابداری محافظه کارانه

Accounting conservatism, business strategy, and ambiguity

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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 …

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