@article{paperid:1089968, author = {Salehi, Mahdi and Horta Azimi}, title = {The effect of cash flow information asymmetry criteria on conservatism in Iran}, journal = {Afro-Asian Journal of Finance and Accounting}, year = {2022}, volume = {12}, number = {1}, month = {August}, issn = {1751-6447}, pages = {105--128}, numpages = {23}, keywords = {conditional conservatism; unconditional conservatism; firm lifecycle; information asymmetry; Iran}, }