The Effect of Financial Crisis on the Quality of Financial Reporting

Managers of companies that are facing financial crisis, have high incentives to use discretionary accruals and earnings because of declining profitability and the resulting stock price decline his bonus, such acts lead to a reduction in earnings quality and reduce the quality of financial informatio...

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Auteurs principaux: Seyed Kazem Ebrahimi (Ph.D), Ali Bahraminasab, Reza Mamashli
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2017
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Accès en ligne:https://doaj.org/article/aa1154a402714d3cb7259b926b829d0b
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