The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts

ObjectiveThere are always incentives for agency problems in firms due to potential conflicts of interest among managers, shareholders, and stakeholders. Therefore, efforts to disclose appropriate and high-quality information are one of the approaches to reduce agency conflicts. Since integrated repo...

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Bibliographic Details
Main Authors: Hassan Badri Gamchi, Mohammad Hassani, Ahmad Yaghoobnezhad, Ehsan Rahmaninia
Format: Article
Language:fas
Published: University of Tehran 2024-06-01
Series:بررسی‌های حسابداری و حسابرسی
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Online Access:https://acctgrev.ut.ac.ir/article_98214_e0108a5975484b707693c21ef21decd0.pdf
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