Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints
This research is aimed to analyze the managerial behavior in earnings report, so it investigates the relation of investment inefficiency and financial constraints to earnings management. Earnings management is measured based on Kothari et al (2005) model and investment inefficiency is measured based...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2018-04-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_3220_9e54a0730ff8808a4d1f74b8112a2edc.pdf |