The Impact of Unconditional Accounting Conservatism on Investor Sentiment: The Mediating Role of Impression Management – An Applied Study in A Sample of Iraqi Commercial Banks
Mostafa Mohammed Hussein
This research aimed to examine the impact of accounting conservatism on investor sentiment when mediated by impression management. The study analyzed the financial reports of a sample of (10) Iraqi commercial banks listed on the Iraq Stock Exchange for the period (2014-2023). Regression analysis ...