Accounting Conservatism Measures : Study on A Sample of Canadian Firms
| المصدر: | المجلة العلمية للبحوث والدراسات التجارية |
|---|---|
| الناشر: | جامعة حلوان - كلية التجارة وإدارة الاعمال |
| المؤلف الرئيسي: | Zarai, Mohamed Ali (Author) |
| المجلد/العدد: | مج27, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الصفحات: | 1 - 29 |
| رقم MD: | 713429 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
31
| المستخلص: |
This paper lead to demonstrate the presence of accounting conservatism practices in Canadians companies. In face that accounting conservatism is present in American literature and the American and Canadian GAAP converges, we interrogate on the position of Canadian company and their tendency to conservatism practices Based one 121 Canadian companies, we found the existence of accounting conservatism practices through tow models namely Basu (1997) and Beaver and Ryan (2000). \ |
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