ظهیری, بهزاد

[ 1 ] - بررسی صلاحیت‌ها و اختیارات رئیس‌جمهوری نسبت به مصوبه‏های قانونی قوه‌مقننه در جمهوری‌اسلامی‌ایران، جمهوری ‌آذربایجان و فدراسیون ‌روسیه

This study tries to examine the effect of monitoring mechanism of Corporate Governance to decreasing the Earning Management Intensity. Intensity of earning management behavior is described on the basis of the 'threshold model' through bringing up the reported earnings to thresholds. It consists beating the benchmark (thresholds) and not doing so. Our empirical tests are conducted by regressio...