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Some of the Factors Influencing Ethical Judgments of Earnings Management
Some of the Factors Influencing Ethical Judgments of Earnings Management...
Survey some of the factors influencing ethical judgments of the earnings management
Earnings management is using judgment in reporting financial results and in structuring transactions to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend...
A Study of Earning Quality and Return of Shares: An Iranian Prespective
Earning quality refers to the nearness of operational profit to cash flows, that is, the more the distance of profit to cash flow, the lesser the quality of earning and the ability of earning to define the changes of the ...
Earnings Quality, Earnings Management and Financial Bankruptcy
This paper examinedthe relationship between earnings management and earnings quality for (93) companies from listed companies in Tehran Stock Exchange between 2007– 2016, the total number of observations was 930, and the main research period is from...
The effect of reporting quality on stock returns of listed companies on the Tehran Stock Exchange
) and modified Jones (1991) models as measures for earnings quality, the results are indicative of a significant and positive relationship between firms’ earnings quality and their stock returns. However, the research findings suggest that earnings management...
survey effects of intent and materiality earning managment of ethical judgment of students in iran
survey effects of intent and materiality earning managment of ethical judgment of students in iran...
Earnings Management Effect In Different Market Cycles
This study examines the association between stock prices and discretionary accruals in different stock market cycles and presents evidence about the discrepancy in prior research that investors were able to identify earnings management in some cases...
A Study of the Impact of Equity Overvaluation on Earnings Management: Iranian Overview
on consequent, income-increasing earnings management financial data of 60
listed companies were collected from Tehran Stock Exchange during 2006-2010. Consequently,
regression analysis for testing correlation regressions was employed. Results...