Marzieh Afshari
Department of Accounting, Khoramshar-Persian Gulf International Branch, Islamic Azad University, Khoramshar, Iran
[ 1 ] - Impact of Institutional Ownership and Board Independence on the Relationship Between Excess Free Cash Flow and Earnings Management
However, the free cash flows scale is important for the financial health of the company, but it has also its own limitations. Moreover, it’s not immune from accounting tricks. Free cash flows can be considered as a measure of value for shareholders of listed companies on Tehran Stock Exchange. The managers of these companies have tended to use the earnings management for managing the free cash ...
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