The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior
This study is aimed to investigate the relation of upward earnings management incentives and corporate governance system to asymmetric expense behavior. This research uses the relation of logarithm of SG&A ratio and logarithm of operating revenue ratio to measure the asymmetric expense behavior....
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2017-10-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2940_2cf8635aa0160635aa2d80f25c4eb9ee.pdf |