The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts
نویسندگان
چکیده
منابع مشابه
Evidence on Asset Sales and Income Management: Case of Iran
This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...
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evidence on asset sales and income management: case of iran
this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...
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چکیده ندارد.
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ژورنال
عنوان ژورنال: Ilomata International Journal of Tax and Accounting
سال: 2021
ISSN: 2714-9846,2714-9838
DOI: 10.52728/ijtc.v2i1.199