The relationship between financial statement comparability and accounting conditional and unconditional conservatism

Purpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach – To achieve this, a sample of 193 companies, r...

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Bibliographic Details
Main Authors: Mahdi Salehi, Toktam Ghasemi Sarnish, Abedalqader Rababah
Format: Article
Language:English
Published: Emerald Publishing 2025-06-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-04-2024-0155/full/pdf
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