Moral Hazard and Earnings Management
One of the most controversial topics in accounting research is earnings management. Accounting profit consists of cash and accrual. Benefit accruals are largely in control of management. On the other hand, one of the consequences of capital market development is the separation of ownership from comp...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2016-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1434_fd6aa7b924e423292c2cc5238762c65c.pdf |