An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains
Objective: This is the main idea that we investigate earnings management using the approach of Markov stochastic processes. Using Markov processes, the persistence of earnings management - the continuity of earnings management over time - can be determined. Thus, this research initiates a new discus...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2022-03-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_86614_dd0ccb779b7b369af9208b38aede9c7e.pdf |