The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

The objective of this study is to examine the relationship between managerial ability and earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE). The paper consists of a sample of 1,875 firm-year observations after applying systematic elimination sampling method during a...

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Bibliographic Details
Main Authors: Mohsen Imeni, Mohammad Fallah, Seyyed Ahmad Edalatpanah
Format: Article
Language:English
Published: Hindawi Limited 2021-01-01
Series:Discrete Dynamics in Nature and Society
Online Access:http://dx.doi.org/10.1155/2021/5565605