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The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals

Mohamad Arabmazar Yazdi; M. Mostafazadeh

Volume 6, Issue 23 , October 2008, , Pages 1-18

Abstract
  This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short­ term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relevance ...  Read More