The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange

The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange

The aim of this study is to investigate the effect of gradual increasing of financial leverage, measure of free cash flow, and company’s growth as the proxies of opportunistic behaviors of managers on earnings management. In this research, three hypotheses were developed and for their validation, sa...

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Bibliographic Details
Main Authors: Seyyed Abbas Hashemi, Ehsan Kamali
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2012
Subjects:
earning management
managers’ opportunistic behaviors
financial leverage
free cash flow
growth
Accounting. Bookkeeping
HF5601-5689
Online Access:https://doaj.org/article/49759edf05f048df89f2ffb35938045f
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