Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

The two approaches are more prominent in the accounting literature, accrual-based earnings management and manipulating the actual activities however, the present study is considered the third type of earnings management model, namely a classification shifting. The purpose of this study is to investi...

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Hlavní autoři:	Mohsen Imeni, Seyyed Mohammad Moshashaei
Médium:	Artigo
Jazyk:	Persa
Vydáno:	Allameh Tabataba'i University Press 2022-09-01
Edice:	مطالعات تجربی حسابداری مالی
Témata:	earnings management accruals-based earnings management real earnings management earnings classification shifting
On-line přístup:	https://qjma.atu.ac.ir/article_14946_afa9a83b526f48c8149f6bc72a3202c4.pdf
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