EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 4, Number 2, Year 2016

RELATIONSHIP BETWEEN CONSERVATISM AND INCOME SMOOTHING
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Author(s): Shaban Mohammadi, Mahmoud Lari Dashtbayaz
DOI: 10.4316/EJAFB.2016.427
Abstract: In researching this article, the relationship between conservatism as one of the qualitative characteristics of accounting information and income smoothing discuss and try to answer this question is that, if firms bankrupt the smoothing action figures profit as compared to the non-bankrupt firms have more conservative behavior in financial reporting?
Keywords: Income Smoothing, Conservative, Bankrupt Companies, Profit And Loss
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