The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals

This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short­ term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relev...

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Bibliographic Details

Published in:	مطالعات تجربی حسابداری مالی
Main Authors:	Mohamad Arabmazar Yazdi, M. Mostafazadeh
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2008-09-01
Subjects:	earnings management accruals earnings book value discretionary accruals
Online Access:	https://qjma.atu.ac.ir/article_4285_97cb3171f16927788a52b6ba08d80a08.pdf