Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange

This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management and firm’s excess investments. Prior researche...

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Autores principales: Mohammad Namazi, Reza Gholami
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2014
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Acceso en línea:https://doaj.org/article/8a474a72273c463bb7f2c6af4b64691c
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