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