Trade-off between Accrual-based Earnings Management and Real Activities Manipulation
The extensive literature on earnings management largelyfocuses on accrual-based earnings management, while earningmanagement may be done through accruals, real activities, or both.This study examines how common is using real activities and accrualsas substitutes in managing earnings in Iran. The sam...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_36587_68be0dbd2f9ed308d8894aa89f090a0f.pdf |