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شناسایی رویکردهای کارا و فرصتطلبانۀ مدیریت سود در سطوح کیفیت سود

Published in SHILAP Revista de lepidopterología • Nov 22, 2014
NobleIDNI4P25W73R05S78
Authors:
غلامرضا کردستانی
,
رشید تاتلی

Abstract

Earnings management is both good and bad. Of course, alittle of earnings management can be improved information content ofaccounting. Opportunistic behavior of management with earningsmanipulation decrease information credibility and wreck earningsquality. This research is trying to identify efficie...

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