The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital
This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital. We measured accrual-based earnings management through Kasznik...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2016-03-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_57018_fd4196472c00954c7b0014a0137753a6.pdf |