Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted R2), one of models exist in literature is sel...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2012
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/21fbc4139e2b4fc3929c1f0fee10dd94 |
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