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The Role of Auditing in Detecting Practices of earnings Management and Reporting at Iraqi Stock Exchange

Previous studies in the field of profit management prove two main approaches for such a management. CEOsare able to manage benefits through accruals as well as actual activities manipulation (Hilly et al., 1999). Profit management literature mostly insist on profit management based on accruals....

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Bibliografiska uppgifter
Huvudupphov: Salwan Oujah, Muhammad Reza Abbaszadeh
Materialtyp: Artigo
Språk:Árabe
Utgiven: University of Kufa, Faculty of Administration and Economics 2022-01-01
Serie:مجلة الغري للعلوم الاقتصادية والادارية
Länkar:https://journal.uokufa.edu.iq/index.php/ghjec/article/view/3248
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