Keywords = Conditional Conservatism
The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals

Volume 12, Issue 4, December 2021, Pages 1-21


Mehran Hossein Afshari; Mohsen Dastgir; Shokrolah Khajavi

Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality

Volume 7, Issue 25, September 2016, Pages 145-166


Hamzeh Didar; Gholamreza Mansourfar; Maziyar Hasan Babaei

The Effect of Conditional Conservatism on Cost of Equity Capital

Volume 2, Issue 7, November 2012, Pages 47-67


Seyed Abbas Hashemi; Shekoofeh Farahmand; Naser Shamirzaei Jeshvaghani