Comparative Study of Primary and Restated Information Ability in Prediction of Future Cash Flow
This research investigates the management's influence in accrual items from two perspectives of earning-increasing and earning-decreasing management and the manager's opportunistic motives in order to compare the predictive ability of the primary and restated financial information. This re...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2016-08-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2298_f8f37c1161f659aa38658e5d7639d73f.pdf |