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Our study investigates the relationship between the operating performance of Iranian industrial firms registered in Tehran Stock Exchange (TSE) and the behavior of discretionary accruals during the period of 1379-1382. We hypothesize that the degree of earnings management will depend on the firm ope...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18481_f7cc364117764fdf02df553862426b14.pdf |