Studying the Distinct Impact of Abnormal Real Operations and Real Earnings Management on the Subsequent Crash Risk in Stock Prices
Objective: According to the prior studies it is posited that after Sarbanes-Oxley Act of 2002 in US and at the same time Iran’s Corporate Governance Regulation, managers shift from accrual earnings management to real earnings management. So, it can say that deviation from real operation’s predictive...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Isfahan
2019-06-01
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| Series: | Journal of Asset Management and Financing |
| Subjects: | |
| Online Access: | https://amf.ui.ac.ir/article_21357_52295f0c55ce6f4b32e2fa0cf7c0cbab.pdf |