Earning Management efficient contracting theory and its Role in Value Creation
Abstract: There are two theories for Earning Management (opportunistic theory and efficient theory). The aim of this research is to find which of earning management theories will be applicable in listed companies in Tehran Stock Exchange. In other words, we are seeking to answer whether the earning...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2014-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_611_74ea0b21a85affb9daed693c144441a3.pdf |