The Relationship Between Accrual-Based Earnings Management and Real Earnings Management: Reference to the Polish Capital Market
نویسندگان
چکیده
منابع مشابه
“investigating the relationship between knowledge management and customer satisfaction considering to the e-services”
چکیده : این مطالعه تاثیر مدیریت دانش بر رضایتمندی مشتریان با توجه به خدمات الکترونیک در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان را مورد بررسی قرار می دهد. جامعه آماری این تحقیق مدیران، سرپرستان و کارشناسان مشغول به کار در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان بوده که مجموعا 94 نفر می باشند. برای تعیین حداقل نمونه از جدول مورگان استفاده شده است. که با توجه به جدول ...
A Comparative Study of the Relationship between Real Earnings Management and Earnings Management Based on Accruals to Achieve an Average Profitability
This research aimed to study the behavior of real earnings management and earnings management based on accruals to achieve an average profitability of listed companies in Tehran Stock Exchange. In this study, we focus on the optional operating cash flow, optional cost and production cost as real earnings management representatives as well as discretionary accruals as an earnings management acco...
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ژورنال
عنوان ژورنال: Folia Oeconomica Stetinensia
سال: 2020
ISSN: 1898-0198
DOI: 10.2478/foli-2020-0036