FACTORS AFFECTING THE LEVEL OF ACCOUNTING CONSERVATISM IN THE FINANCIAL STATEMENTS OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. International Journal of Accounting Research (IJAR), [S. l.], v. 2, n. 4, p. 41–46, 2015. Disponível em: https://j.arabianjbmr.com/index.php/ijar/article/view/67. Acesso em: 23 jul. 2026.