The link between accruals and managerial operating decisions was examined in 1,880 firm- year (235 firms in 8 years) in 2011 among the firms listed in Tehran Stock Exchange (TSE) for the period 2002 to 2009 using backward ...

ABSTRACT: Accruals are among important variables often used in accounting studies as a proxy for

quality of information. Recently, a number of studies have examined the effects of lifecycle stages on

accruals. ...

Accruals are among important variables often used in accounting studies as a proxy for quality of

information. Recently, a number of studies have examined the effects of life cycle stages on accruals. The present ...