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Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange

This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management and firm’s excess investments. Prior researche...

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Bibliografske podrobnosti
Principais autores: Mohammad Namazi, Reza Gholami
Format: Artigo
Jezik:Persa
Izdano: Shahid Bahonar University of Kerman 2014-09-01
Serija:مجله دانش حسابداری
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Online dostop:https://jak.uk.ac.ir/article_723_8a914782e89c649f7ea4f3f834bd0c69.pdf
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