The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange

Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms. There are two hypotheses associated with this study on t...

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Bibliographic Details
Main Authors: Mehdi Maranjory, Razieh Alikhani, Abdullah Zabihzadeh, Petro Sepehri
Format: Article
Published: Growing Science 2013-09-01
Series:Management Science Letters
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