نتایج جستجو برای: discretionary inputs
تعداد نتایج: 67205 فیلتر نتایج به سال:
Prior research has documented a ‘‘kink’’ in the earnings distribution: too few firms report small losses, too many firms report small profits. We investigate whether boosting of discretionary accruals to report a small profit is a reasonable explanation for this ‘‘kink.’’ Overall, we are unable to confirm that boosting of discretionary accruals is the key driver of the kink. We caution the use ...
The aim of this study was designing a model of some antecedents and consequences of thriving at work for the employees of National Iranian Drilling Company(NIDC). In terms of objective, the research method was applied, in terms of data collection has been consumed a survey and in terms of data analysis was a descriptive study. Among employees of NIDC, 211 employees participated in the study. Da...
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...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید