Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership

Earning is valued because of the information it provides to the capital market. But managers use abnormal Items to manipulate earning to achieve their intended goal, such as maintaining stock prices. Since the manager's benefit depends on the value of the company, he tries to maintain the statu...

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Bibliographic Details
Main Authors: Dariush Foroghi, Zahra Heidary Sureshjani
Format: Article
Language:fas
Published: University of Isfahan 2022-11-01
Series:Pizhūhish/hā-yi ḥisābdārī-i mālī
Subjects:
Online Access:https://far.ui.ac.ir/article_26823_9a89f3613f7bd50b3c70bc849386f219.pdf