The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test
Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the positive accounting theories hypotheses. In earnings...
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| Fformat: | Erthygl |
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Allameh Tabataba'i University Press
2018-09-01
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| Cyfres: | مطالعات تجربی حسابداری مالی |
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| Mynediad Ar-lein: | https://qjma.atu.ac.ir/article_9845_187017f72553f74807975b6f0b26bda1.pdf |