Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock Exchange
نویسندگان
چکیده
منابع مشابه
Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange
Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...
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ژورنال
عنوان ژورنال: Asian Journal of Accounting Research
سال: 2020
ISSN: 2443-4175
DOI: 10.1108/ajar-09-2019-0072