Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange
The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mashhad: Behzad Hassannezhad Kashani
2018-04-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_114749_ac0642918b7dd6e27ef9c1dabac9293c.pdf |