The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2018-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_9954_9156d5d6719e04acd14b7eaa5da24318.pdf |