The review of earnings management in different level of conservatism and institutional investors base on Benford law
The main objective of this study was to evaluate the presence of earnings management (that calculated based on Benford law) at different levels of conservatism and institutional investors. First, the sample firms (selected from production firms in Tehran Stock Exchange) based on conservatism and ins...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2016-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_58467_a781720bd6b3272973bf7d246a232397.pdf |