The Relationship between Product Market Power and Earnings Management in Tehran Stock Exchange
نویسندگان
چکیده
منابع مشابه
Study on effects of industry competition in the product market on earnings management of listed companies in stock exchange
Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relations...
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Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate character...
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The purpose of this study was to investigate the relationship between managers' Overconfidence, audit firm size, actual earnings management and auditor's comment on Tehran Stock Exchange companies, In such a way that the independent variable managers' overconfidence variable, the size of the moderator variable auditor, the actual earnings management as the mediator variable, and the auditor's o...
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This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
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ژورنال
عنوان ژورنال: Indian Journal of Science and Technology
سال: 2015
ISSN: 0974-5645,0974-6846
DOI: 10.17485/ijst/2015/v8i12/70729