Naghi Fazeli
Assistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran (Corresponding Author)
[ 1 ] - Evaluating the Role of Company Life Cycle for an Appropriate Model in Predicting the Quality of Discretionary Accruals (Abnormal) Based on Dickinson Cash Flow Model Approach
The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...
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