@article{paperid:1026611, author = {Moradi, Mahdi and Salehi, Mahdi and , }, title = {A Study of the Effect of Establishing Accounting Standards on Conservatism Amount: Iranian Scenario}, journal = {International Journal of Business and Behavioral Sciences }, year = {2012}, volume = {2}, number = {3}, month = {March}, issn = {2226-5651}, pages = {20--28}, numpages = {8}, keywords = {conservatism; value relevance of earnings; financial reporting quality}, }