Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange
This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management and firm’s excess investments. Prior researche...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2014-09-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_723_8a914782e89c649f7ea4f3f834bd0c69.pdf |