H. Rezaei Lashkjany
M.A Student of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran
[ 1 ] - A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability
This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...
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