IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence
نویسندگان
چکیده
منابع مشابه
The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management
Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
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ژورنال
عنوان ژورنال: Accounting Analysis Journal
سال: 2020
ISSN: 2502-6216,2252-6765
DOI: 10.15294/aaj.v9i1.29539