Earnings Management in Tehran Stock Exchange (TSE)
In this paper, by using of discretionary accruals and working capital discretionary accruals, the incentives of earnings management are reviewed in Tehran Stock Exchange during the period of 1379-1384. The investigated incentives are firm size, debt ratio, profit ratio (ROI), deviation in operating...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2009-10-01
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| Series: | مجله توسعه و سرمایه |
| Subjects: | |
| Online Access: | https://jdc.uk.ac.ir/article_1908_f02b088df3b0d1ad6673f7287300f68a.pdf |