Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange
نویسندگان
چکیده
منابع مشابه
Accruals Quality and Bankruptcy in Shirata Model (Case Study: Tehran Stock Exchange)
In this research, the relationship between accruals quality and bankruptcy of companies has been studied. According to Dechow et al.chr('39')s (1995) model, the quality of accruals was measured, and according to the Shirata model (1998), bankruptcy was examined. Operations were considered as the control variables. The research hypothesis was tested using a multivariate regression model and a co...
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ژورنال
عنوان ژورنال: Management Science Letters
سال: 2012
ISSN: 1923-9335,1923-9343
DOI: 10.5267/j.msl.2012.09.005