The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management
Objective: Previous research has shown that managers invest free cash flow in projects with the negative current value and use earnings management to hide the negative effects of such investments, especially when management oversight is weak manipulates real accounting-related processes to increase...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2021-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2792_77cd98b13860e1b4b08346079406d61c.pdf |