Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
The purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earn...
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| Auteurs principaux: | , , , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2012
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| Accès en ligne: | https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827 |
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