نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری دانشکده مدیریت و حسابداری دانشگاه شهید بهشتی
2 کارشناس ارشد حسابداری
کلیدواژهها
عنوان مقاله English
نویسندگان English
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 of earnings and increases the value-relevance of book value and also the effect of long-term discretionary accruals on the value relevance of earnings and book value is greater than the effect of short-term discretionary accruals on the value relevance of earnings and book value.
کلیدواژهها English
| تعداد مشاهده مقاله | 1,696 |
| تعداد دریافت فایل اصل مقاله | 1,952 |
