Detecting Earning Management and Earning Manipulation in BRIC Countries; a Panel Data Analysis for Post Global Financial Crisis Period
نویسندگان
چکیده
منابع مشابه
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This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...
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ژورنال
عنوان ژورنال: International Journal of Accounting Research
سال: 2016
ISSN: 2472-114X
DOI: 10.4172/2472-114x.1000134