Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management

This study is aimed to evaluate disclosure transparency related to activity in valuation of reserve ‎accounts and accruals-based earnings management. This study is a descriptive-correlation, applied and post-event research. The statistical population of the research consists of all companies listed...

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Bibliographic Details
Main Authors: zahara AMIRHOSSEINI, omid Hadianpor
Format: Article
Language:fas
Published: Alzahra University 2018-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_3635_73a134400c33a22d0ae74134342780d7.pdf