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This study examines choices of accounting accruals (Manipulating in earnings) using a sample of Iranian companies, which operate in a rather different environment from other countries. The results illustrate that on the average there has not been a positive relation between debt to equity ratio and...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2004-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_10451_fcf28980a39d5cc0c659540d55c21ac6.pdf |