THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)
The earning management literature attempts to understand why managers manipulate earnings, how they do so and the consequences of this treatment. These questions are the focus on a significant area of inquiry within financial reporting research. Operating cash flow is difficult to manage, unless fir...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18450_f45d253414d1aa75126c8fd6ed2080d2.pdf |