The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management

Objective: Previous research has shown that managers invest free cash flow in projects with the negative current value and use earnings management to hide the negative effects of such investments, especially when management oversight is weak manipulates real accounting-related processes to increase...

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Auteurs principaux: Maryam Nobakht, Younes Nobakht
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2021
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Accès en ligne:https://doaj.org/article/ce5be9de510147ae96145bce4755dbae
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