A study of the factors impacting earnings management in firms accepted in Tehran Stock Exchange
Journal Title: Journal of Science and today’s world - Year 2014, Vol 3, Issue 5
Abstract
Soul is In this paper factors affecting earnings management in firms accepted into Tehran Stock Exchange have been studied. The population of this study is consisted of all firms accepted into Tehran Stock Exchange. By simple sampling method 83 firms were selected based on Cocharn’s sampling formula. The measuring tool is research-made questionnaire and the research method is of casual type and through using structural equations. The results indicate that the size of the firm, ownership structure, performance of the firm and predicting the growth of future earnings impact earnings management.
Authors and Affiliations
Hamideh Zare, Maryam Rafinejad, Mahnaz Mahdavi
Keywords
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