Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management

Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management

According to the statement of Tehran Securities and Exchange Organization (SEO), reporting important weaknesses of internal controls and designing an effective system of internal control are necessary in achieving micro and macro goals of company. This study investigates the effect of agency costs o...

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Autores principales: Mahdi Faghani (Ph.D), Hadi Pahlavan
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2018
Materias:
quality of internal controls
earnings management agency costs
Accounting. Bookkeeping
HF5601-5689
Acceso en línea:https://doaj.org/article/2c60f3516f914c5dbe12d5dc38a65311
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