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This study is first research of earnings management by initial public offering (IPO) firms in Iran country. Using a sample of 30 Iranian IPO’s through 1378-1380, we investigate the pattern of discretionary current accruals (DCA) over time. We find that managers manage their company’s earnings in the...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18473_68570a2c0eb06636444b2fe008c97fcc.pdf |