Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods
Earnings management has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. Earnings management can be limited by corporate governance. Legal supervision is one of the outside strategies for corporate governance and respon...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2015-09-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_987_c7d0f940425604815c72eb83ceab48b2.pdf |