Recognition of Earnings Management Using Changes in Asset Turnover and Profit Margin
The aim of this research is to recognize earnings management of the firms listed in Tehran Stock Exchange using changes in asset turnover (ATO) and profit margin (PM). ATO/PM model and Jones adjusted abnormal accruals model have been used to recognize upward and downward earnings management. Statist...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_648_1c572fb86bea43b420541913297aec7b.pdf |