تأثیر محافظه‌کاری مشروط بر کارایی سرمایه‌گذاری در نیروی انسانی

منابع

افلاطونی، عباس؛ خزایی، مهدی. (1395). بررسی تأثیر کیفیت اقلام تعهدی و کیفیت افشا بر کارایی سرمایه‌گذاری در نیروی انسانی، بررسی‌های حسابداری و حسابرسی، 23(3)، 288-269.

افلاطونی، عباس. (1397). اقتصادسنجی در پژوهش‌های مالی و حسابداری با نرم‌افزار Eviews. جلد اول، چاپ اول، تهران: انتشارات ترمه.

خدامی‌پور، احمد؛ پناهی‌گنهرانی، رقیه. (1396). بررسی تأثیر محافظه‌کاری حسابداری بر کارایی سرمایه‌گذاری با لحاظ عدم تقارن اطلاعاتی، پژوهش‌های حسابداری مالی، 9(33)، 110-91.

رحمانی، علی؛ فرزانی، حجت‌اله؛ رستگار مقدم، هیوا. (1390). بررسی رابطه بین مالکیت اصلی و محافظه‌کاری در سود. دانش حسابداری، 2(6)، 63-43.

شهبازی، مجید؛ مشایخی، بیتا. (1393). بررسی رابطۀ نسبت بدهی، اندازه و هزینۀ سرمایۀ شرکت با محافظه‌کاری مشروط و غیر مشروط. دانش حسابداری، 5(16)، 54-33.

موسوی شیری، سیدمحمود؛ پیشوا، فاطمه؛ خلعتبری، حسن. (1395). ارزیابی مدیریت سود در سطوح مختلف محافظه‌کاری و سرمایه‎گذاران نهادی با استفاده از قانون بنفورد. بررسی‌های حسابداری وحسابرسی، 23(2)، 234-213.

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