Accounting estimates, arising from the flexibility of accounting standards, will potentially increase the relevance of accounting information because they provide the ground for transferring information from insiders to the outsiders. On the other hand, in the case of managers’ myopia, it is expected that management will reduce the amount of capital and long-term expenditures, that do not have a clear and current benefit and will strive to increase profitability of current financial period, if the firm’s profitability had declined in the previous financial period. This study tried to investigate the relationship between accounting estimates, management myopia and firm’s performance. The results showed that there was significant and direct relationship between accounting estimates and firm’s performance and management myopia diluted the direct relationship between accounting estimates and firm’s performance.
کلید واژگان :Accounting Estimates, Management Myopia, Firm’s Performance
ارزش ریالی : 300000 ریال
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