The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange...
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| 主要な著者: | , , , |
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| フォーマット: | Artigo |
| 言語: | Persa |
| 出版事項: |
Allameh Tabataba'i University Press
2018-12-01
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| シリーズ: | مطالعات تجربی حسابداری مالی |
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| オンライン・アクセス: | https://qjma.atu.ac.ir/article_9954_9156d5d6719e04acd14b7eaa5da24318.pdf |
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