ACAR, Ece ERDENER; ÖZKAN, Serdar; KARAİBRAHİMOĞLU, … - In: Iktisat Isletme ve Finans 28 (2013) 324, pp. 109-130
Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...