The Relation between Accounting Comparability and Earning Management

The purpose of this paper is to assess the relation between accounting comparability and earning management method selection. Comparability is a qualitative characteristic of accounting information. It makes information users' able to identify and understand similarities and differences between...

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Bibliographic Details
Main Authors: Ali Rahmani, Fatemeh Ghashghaei
Format: Article
Language:fas
Published: University of Tehran 2018-02-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_65136_be2bf1b886cbbd23b72f70aad656e3ca.pdf