Relationship between Accounting Comparability and Accrual-based and Real Earnings Management

Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency. Managers can manipulate the earnings by choosing discretionary accruals or regulating company's actual acti...

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Autores principales: Mohammad Omid Akhgar (Ph.D), Samireh Davoodi
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2019
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Acceso en línea:https://doaj.org/article/ee452320889341bcb51f127ed0d9251e
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