رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE)
When investors have more information about the firm fundamentals which determine the financial situation of firm, they should be more capable of detecting earnings management and managers therefore will have less incentive to manage earnings. This paper empirically tests the impact of Market informa...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2013-05-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_35516_63c861c5755597ed879420bbf093e259.pdf |