Our study investigates the relationship between the operating performance of Iranian industrial firms registered in Tehran Stock Exchange (TSE) and the behavior of discretionary accruals during the period of 1379-1382. We hypothesize that the degree of earnings management will depend on the firm ope...

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Bibliographic Details
Main Authors: بیتا مشایخی, مریم صفری
Format: Article
Published: University of Tehran 2006-08-01
Series:بررسی‌های حسابداری و حسابرسی
Online Access:https://acctgrev.ut.ac.ir/article_18481_f7cc364117764fdf02df553862426b14.pdf