The Association Between Book-Tax Difference And Earnings Management

This paper investigates the association between book- tax difference with earnings management of firms listed in Tehran Stock Exchange during the period 2006 to 2013. Earnings management models used in this study consisted of modified Jones model, Kaznyk and Leuz. We stimate correlation, based on p...

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Bibliographic Details
Main Authors: zahra arbabi bahar, ali rahmani
Format: Article
Language:fas
Published: Alzahra University 2014-06-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_618_c7411528136f552727fe8e504f2878dd.pdf