Some of the Factors Influencing Ethical Judgments of 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...

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 ...

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...

) 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...

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...

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...