Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty

This study investigates the relationship between earnings management and information asymmetry under the condition of environmental uncertainty. In this study, to quantify earnings management, the models based on discretionary accruals (from Dechow et al, 2002 and Kothari et al, 2005) were used. Sta...

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Auteurs principaux: Ali Saghafi, Mohsen Moradi Joz, Hosseinali Sohrabi
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2014
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Accès en ligne:https://doaj.org/article/79c8e83210834d40892566ad033326bc
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