The effect of financial leverage on real and accrual-based earnings management
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...
متن کاملthe effect of genre-based teaching on reading comprehension of literary texts
تحقیق حاضر به بررسی کاربرد روش ژانر-محور را در محیط آموزش زبان عمومی می پردازد.روش ژانر-محور به زبان آموزان کمک میکند که در زمینه خوانش پیشرفت کنند. بعضی از محققین معتقد اند که روش تدریس ژانر-محور به تدریج به زبان آموزان کمک می کند تا در درک ژانر های مختلف مهارت یابند (هایلند 2004).همچنین امروزه توجه روز افزونی به اهمیت استفاده از ادبیات در برنامه آموزشی زبان انگلیسی (esl/efl ) شده است. زمانی ک...
15 صفحه اولthe effect of explicit teaching of metacognitive vocabulary learning strategies on recall and retention of idioms
چکیده ندارد.
15 صفحه اولThe Effect of the Characteristics of Board of Directors on Real Earnings Management
The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...
متن کاملThe Accrual Effect on Future Earnings
Earnings manipulation has become a widespread practice for US corporations. However, most studies in the literature focus on whether certain incentives would facilitate managers to manipulate earnings and there has been little evidence documenting the consequences of earnings manipulation. This paper fills this gap by examining how current accruals affect future earnings (the accrual effect) an...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2016
ISSN: 0001-4788,2159-4260
DOI: 10.1080/00014788.2016.1204217