مطالعۀ تجربی رابطه بین حساسیت جریان نقد سرمایهگذاری و محافظهکاری حسابداری (دیدگاه قراردادهای کارآ یا دیدگاه تحریف سیستمهای اطلاعاتی

This study examined whether reporting conservatism is related to firms' financial flexibility as manifested in their corporate financial decisions, namely their investment–cash flow sensitivity. In other words, the relationship between investment-cash flow sensitivity and accounting conservatism has... View More