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حوکمة الشرکات والتحفظ المحاسبى والقرارات المالیة أدلة عملیة من البیئة السعودیة

Abstract
This study aims to examine the concept of accounting conservatism in an integrated manner.there is an ongoing debate over the accounting conservatism ,where it considers ,on one hand ,as one of the quality characteristics of information and reduces the agency problems and respond to changes in the regulatory environment,and ,on the other hand,it impairs the quality of accounting information where ...
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Keywords
Conservatism
Accounting
Corporate governance
Context (archaeology)
Audit
Positive accounting
Quality (philosophy)
Accounting information system
Business
Financial accounting
Political science
Finance
Law
Politics
Paleontology
Philosophy
Epistemology
Biology

2015
Article

Open Access

2-Y Citation Average

0.083

Language

pdf file

حوکمة الشرکات والتحفظ المحاسبى والقرارات المالیة أدلة عملیة من البیئة السعودیة
pdf file

حوکمة الشرکات والتحفظ المحاسبى والقرارات المالیة أدلة عملیة من البیئة السعودیة

Abstract
This study aims to examine the concept of accounting conservatism in an integrated manner.there is an ongoing debate over the accounting conservatism ,where it considers ,on one hand ,as one of the quality characteristics of information and reduces the agency problems and respond to changes in the regulatory environment,and ,on the other hand,it impairs the quality of accounting information where ...
View PDF
Keywords
Conservatism
Accounting
Corporate governance
Context (archaeology)
Audit
Positive accounting
Quality (philosophy)
Accounting information system
Business
Financial accounting
Political science
Finance
Law
Politics
Paleontology
Philosophy
Epistemology
Biology

2015
Article

Open Access

2-Y Citation Average

0.083

Language

pdf file