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The Relationship Between the Accounting Reservation and the Efficiency of Investment | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 1, Issue 37, 2018, Pages 337-347 | ||
| Abstract | ||
| Abstract : There are two types of reservations that affect the decision to invest in companies, namely conditional and unconditional. The first type of reservation requires corporate managers to recognize investment losses (arising as a result of an investment project) on a periodic basis. This type is specific to the investment decision through the inverse relationship between recognition of losses and reputation of the company. On the other hand, the unconditional reservation dwarfs the profits achieved, especially the diminishing profits. Therefore, this type of reservation may help investors overcome the obstacles to the investment decision in the company by eliminating the risk of investment decision. | ||
| Keywords | ||
| conditional conservatism; unconditional conservatism; Investment Decision | ||
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