today, a way of gaining constant and dynamic development is reforming of the ownerships structure, from governmental ownership to privatization ownership. so this policy in many countries, especially in developing countries, as a strategic policy has been used. compilation and performing principle 44, s policies of iran islamic republic law constitution which parliament has confirmed. one of th...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

This study explores how firms’ ownership structures affect their earnings quality and long-term performance. Focusing on a unique sample of private firms for which there is financial data available in the years before and after their initial public offering (IPO), I differentiate between those that have private equity sponsorship (PE-backed firms) and those that do not (non-PEbacked firms). The...

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Corporations that prioritize Environment, Social, and Governance (ESG) considerations tend to have a more sustainable approach business operations with lower impact on the environment society. Extant literature is available of ESG firm performance, risk-taking, profitability, cost capital, cash flows, default risk. However, very little known about role performance in shaping current future valu...