The Prediction of Earnings Manipulation: Development of a Model
Earnings Manipulation within GAAP same of Earnings Management, that may be Efficient or Opportunistic. But Earnings manipulation is fraud through violation of GAAP. However, Earnings Manipulation is prevented from properly evaluate the company's performance. The development of a model that can...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2016-03-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_57021_0c235673c269f8b5de4ce7bc99010f76.pdf |