The effect of multiple directorships 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...
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ژورنال
عنوان ژورنال: Accounting Research Journal
سال: 2017
ISSN: 1030-9616
DOI: 10.1108/arj-06-2015-0081