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Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective

Gh. Karami; A. Tahriri; A. Davarinejad

Volume 8, Issue 31 , October 2010, , Pages 61-77

Abstract
  The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary accruals manipulation. On this paper is focus on ...  Read More