Impact of Free Cash Flow on Real and Artificial Earnings Management

The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample. To test the hypotheses, multivariate linear regression with panel data has be...

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Bibliographic Details
Main Authors: Maryam Nobakht, Rasool Baradaran Hassanzadeh
Format: Article
Language:fas
Published: University of Tehran 2017-11-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_64284_5ec8184e23d9c50e723e2e2f70433213.pdf