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.
Arabmazar Yazdi,M and Mostafazadeh,M . (2008). The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals. Empirical Studies in Financial Accounting, 6(23), 1-18.
MLA
Arabmazar Yazdi,M , and Mostafazadeh,M . "The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals", Empirical Studies in Financial Accounting, 6, 23, 2008, 1-18.
HARVARD
Arabmazar Yazdi M, Mostafazadeh M. (2008). 'The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals', Empirical Studies in Financial Accounting, 6(23), pp. 1-18.
CHICAGO
M Arabmazar Yazdi and M Mostafazadeh, "The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals," Empirical Studies in Financial Accounting, 6 23 (2008): 1-18,
VANCOUVER
Arabmazar Yazdi M, Mostafazadeh M. The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals. Empirical Studies in Financial Accounting. 2008;6(23):1-18 (In Persian).
