The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises

This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis. The Iranian commercial Act of 141 is used to identif...

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Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2013
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Accès en ligne:https://doaj.org/article/7fccdda1ecca42e9ac6a98d57c748649
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