Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management
As the comparability of accounting information increases, the probability of discovering accrual-based earnings management increases, and as a result, managers will face a lot of risk in using this earnings management method. Therefore, it is expected that the use of accrualsbased earnings managemen...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Rasht: Javad Deljoo Shahir
2021-03-01
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| Series: | New Applied Studies in Management, Economics & Accounting |
| Subjects: | |
| Online Access: | https://www.nasme-journal.ir/article_176235_23b7a8c3758d43e0b3786bd37beb2ff6.pdf |