The relation between accounting comparability and earning management

A Rahmani, F Ghashghaei - Accounting and Auditing Review, 2018 - acctgrev.ut.ac.ir
The purpose of this paper is to assess the relation between accounting comparability and
earning management method selection. Comparability is a qualitative characteristic of …

Audit Fees, Detection of Accounting Misstatements and Financial Reporting Quality: Examining the Audit Fee Pressure Theory and Agency Theory

M Saghafi, M Faghani, A Nonahal Nahr… - International Journal of …, 2022 - ijfma.ir
The purpose of this study is detection of accounting misstatements can play mediating role
in the relation between audit fees and financial reporting quality in Iran Stock Exchange …

Evaluating the effect of managerial caution on real earnings management

H Hemmati, G Taghizad, S Mahmoudi - Journal of Entrepreneurship …, 2017 - scientificia.com
High emphasis on the profit and loss and the net profit has motivated the management to
manipulate the company's activities in order to achieve the target profit and consequently …