Asymmetric Cost Behavior, Industry Type, and Levels of Conservatism (Comparative Study of Non-Operating Accrual, Basu, and Market Value Models)

Department of Accounting, Qeshm International Branch, Islamic Azad University, Qeshm, Iran

Department of Accounting, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Department of Management and Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran

Department of Management, Science and Research Branch, Islamic Azad University, Tehran, Iran