Mona Ranjbaran Jalili
Department of Accounting, Fontbonne University
[ 1 ] - Accruals Quality and Bankruptcy in Shirata Model (Case Study: Tehran Stock Exchange)
In this research, the relationship between accruals quality and bankruptcy of companies has been studied. According to Dechow et al.chr('39')s (1995) model, the quality of accruals was measured, and according to the Shirata model (1998), bankruptcy was examined. Operations were considered as the control variables. The research hypothesis was tested using a multivariate regression model and a co...
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