in order to standardize sustainable status of environmental management in productive and industrial activities and commercial and economical relationship, the iso 14000 standards series guarantee the minimization of the costs, growth accoptancy of society and trade and environmental quality improvement and natural resources. in fact, these standards will help any organization to improve and sol...

this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...