Aliakbari, M.; Banimahd, B.; Talebnia, Gh.; Roodposhti, … - In: International Journal of Academic Research in … 5 (2015) 1, pp. 39-45
This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang...