Investigating Relationship between Debt and Earning Management (Case Study in Years of Economic Sanctions Increasing 2009-2014)
Journal Title: International Journal of Advanced Biotechnology and Research. - Year 2016, Vol 7, Issue 1
Abstract
ABSTRACT: In economics the assumption of rational behavior is assumed that all individuals seek to maximize their own wealth, and then managers are no exception. Increasing wealth manager can reduce the wealth with shareholders. From the perspective of other groups including DE George et al. (1999) earnings management in the domain of financial reporting and accounting obligations and in other activities and actions taken by management. However, most researchers such as Haley (1985), Aschipper (1989) and Belkuei (2004) earnings management in the area of financial reporting and accrual accounting know the possible. Fama &. Jensen (1983) and et al. according to the results between earnings management and bank loans companies listed on the stock exchange there is no significant relationship.
Authors and Affiliations
Alipanah Razmeh *and Mehran Fattahian
Keywords
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