The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence

2025/08/16 by Valizadeh Oghani, Akbar, Alizadeh, Amir Ata, Erfan Esfanjani, Maryam
#Accounting Conservatism #Board Independence #Financial Transparency. #Institutional Shareholders #Management Ability

paper · doi:10.71907/sebaa.2025.12281202333

Abstract

Studies of ethics and behavior in accounting and auditing,5(2),111

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