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...
Main Authors: | Mehdi Maranjory, Razieh Alikhani, Abdullah Zabihzadeh, Petro Sepehri |
---|---|
Format: | Article |
Language: | English |
Published: |
Growing Science
2013-09-01
|
Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/Vol3/msl_2013_265.pdf |
Similar Items
-
The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
by: Mohammad Kashanipoor, et al.
Published: (2012-09-01) -
THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)
by: بیتا مشایخی, et al.
Published: (2006-02-01) -
Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange
by: Hossein Panahian, et al.
Published: (2012-09-01) -
A study on the effect of earnings management on restatement and the changes on information content of earnings following restatements: Evidence from Tehran Stock Exchange
by: Saeid Ali Ahmadi, et al.
Published: (2013-12-01) -
Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
by: Rodolfo Maia Rosado Cascudo Rodrigues, et al.
Published: (2019-01-01)