Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management
Comparability is among the key qualitative characteristics of accounting information, which can be affected by various factors like management motivation and earnings management. On the other hand, ownership structure is a corporate governance mechanism that can affect different aspects of an enterp...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Alzahra University
2021-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_5323_aadf9368d7b1ceb685c18e91916ef7fc.pdf |