Refahi Bakhsh, samaneh
Ph.D student of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran. ([email protected])
[ 1 ] - Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology
Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research .The instrumentation for data collection includes Bel...
نویسندگان همکار