one of the most important concepts in financial statement analysis and evaluation is conservatism. thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. this research is about to consider the relation of effective factors on organizat...

this paper examines the effect of systematic risk on accounting conservatism. the idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. they also face less demand for conservatism from investors and auditors. in this paper, for measuring systematic risk and accounting conservatism, we used beta fr...

introduction: delivering bad news is a stressful moment for both physicians and patients. the purpose of this investigation was to explore the patients’ preferences and attitudes toward being informed about the bad news. methods: this cross-sectional study was done on patients admitted to imam khomeini hospital, sari, iran, from september 2014 to february 2015. patient attitude regarding breaki...

Managers are responsible for providing financial statements and they might try to make a good picture of their firm's conditions. Therefore, they try to delay the disclosure of bad news and release the good news as soon as possible. The ten-dency of managers toward hiding bad news increases the stock price crash risk. The protection of investor is one of the factors that can prevent from fallin...

background: breaking bad news to cancer patients is one of the important responsibilities in the oncology setting. the purpose of this study is develop and validate a new theoretically based tool for measurement of attitude and practice of physicians toward breaking bad news. methods: the psychometric properties of the scale were established by following the guidelines of clark and watson. in t...