The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality)

One of the objectives of business entity' financial reporting is rendering useful information for making commercial and economic decisions. That information is useful for commercial and economic decisions that could be able to predict amount, timing, and uncertainty of future cash flows. Since...

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Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2013
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Online Access:https://doaj.org/article/3d370c18274748b083868ec1198b439c
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