Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital
Objective: The aim of this study is to examine the mediating role of financial reporting readability in the relationship between earnings management and cost of capital. Method: To assess the readability of financial reporting, FOG and text length indices were used, and to measure earnings managemen...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2020-04-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2507_8a27c102281df4efe70958a8c6dcbca6.pdf |