Examining Real Earnings Management to Avoid Losses
In this study, using a sample consisting of 2702 firm-year observations of firms listed in Tehran Stock Exchange, which their data were obtained for a period of 11 years from 1382 to 1392, we investigate whether firms with small pre-managed negative earnings, manage their income through real earning...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2017-12-01
|
| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_8783_4354d75a13c06e3b530d77ee969505e3.pdf |