The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange

The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange

This study investigates the relationship between auditor tenure and discretionary accrual in listed firms on Tehran Stock Exchange. To examine discretionary accrual, Modified Jones model is used. Therefore, based on considered conditions 260 firm-year over 2006-2010 have been selected. Panel analysi...

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Bibliographic Details
Main Authors:	Mohammad Kashanipoor, Mehdi Maranjory, Seyed mohammad Moshashaee
Format:	Article
Language:	fas
Published:	Alzahra University 2012-09-01
Series:	پژوهش‌های تجربی حسابداری
Subjects:	Auditor Tenure Discretionary Accrual Earnings Management
Online Access:	http://jera.alzahra.ac.ir/article_556_59444e41aa29c7df711c579d48572a7c.pdf

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