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...

The process of allocating rights to resources can be viewed as a contest: parties compete with each other for the right claim larger allocation. In some situations, amount resource that is available allocate may unknown when are competing shares and perhaps not realized until contestants actually attempt their resource. For example, fishing quotas awarded based on estimated fish populations, bu...