Financial Leverage Levels and Firms’ Real Earnings Management

This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013. The real earnings management criteria include A...

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Bibliographic Details
Main Authors: farzin rezaei, omid saber fard
Format: Article
Language:fas
Published: Alzahra University 2016-11-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_2543_fe9d171dbf3446f926c373f5ad7333f7.pdf