Optional costs manipulation examination for achieving to zero benefit threshold in accepted companies in Tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 12
Abstract
the objective of this research is investigation of evidences about optional costs manipulation for achieving to zero benefit threshold in accepted companies in Tehran stock exchange during 2001-2011.In this research optional costs for evidence discovery in relation to real earning managementThe obtained results show that doubtful companies to real earning management companies have unconventional optional costs. These evidences indicate that companies for reaching to zero benefit threshold don’t change optional costs.
Authors and Affiliations
Samira moradi| Accounting m.a of Islamic Azad university, malayer branch., Daryoosh javid*| Assistant professor and scientific mission of Islamic Azad university, malayer branch., hosein soleimani| Assistant professor and scientific mission of Islamic Azad university, malayer branch.
Keywords
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