This study aimed to evaluate the effect of peer performance, future competitive performance and factors of correlation with peer companies on the manipulation of abnormal real operations. The research subjects included listed companies in Tehran Stock Exchange during 2013-2017. In total, 128 companies were selected as the statistical sample using systematic elimination approach. Peer performanc...

Background: According to the sustainable development theory, managers have a high incentive to observe ethical principles in business operations. However, some of the immoral behaviors of managers in earnings manipulation lead to ethical failures in companies. Accordingly, the purpose of this study was to analyze the relationship between sustainable development performance and managers’ immoral...

Firms approaching deterioration in financial performance may make income-increasing accounting choices an attempt to survive what is probably deemed by the management as a temporary bad period. This study attempts empirically examine real activities-based earnings manipulation among financially troubled firms Malaysia over years prior and after being officially designated “financially distresse...

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

We present a graph-based data model called GDM where database instances and database schemas are described by certain types of labeled graphs called instance graphs and schema graphs. For this data model we introduce two graph-manipulation operations, an addition and a deletion, that are based on pattern matching and can be represented in a graphical way. For these operations it is investigated...