نویسندگان
1 استادیارگروه حسابداری دانشگاه الزهرا (س)
2 دانشجوی کارشناسی ارشد دانشگاه الزهرا (س)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Earnings management is one of the controversial and attractive issues of accounting research, because investors have special attention to profit as one of the important factors to decide. If we know why earnings management happen, then we will be able to reduce it. In this study, we have classified the different incentives on earnings management of listed companies in Tehran stock exchange and other foreign research.
Despite the existing differences in economic condition and listed company’s structure and size Iran and other countries, it seems that earning management incentives are similar in Iran and other companies.
کلیدواژهها [English]
)