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Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels

Earnings management is both good and bad. Of course, alittle of earnings management can be improved information content ofaccounting. Opportunistic behavior of management with earningsmanipulation decrease information credibility and wreck earningsquality. This research is trying to identify efficie...

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Detalles Bibliográficos
Principais autores: Gholamreza Kordestani, rashid tatli
Formato: Artigo
Idioma:Persa
Publicado: University of Tehran 2014-11-01
Series:بررسی‌های حسابداری و حسابرسی
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Acceso en liña:https://acctgrev.ut.ac.ir/article_52383_8ec798784e2859fa55abf998de2f0f94.pdf
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