مقاله مدیریت سود و کیفیت سود ، بهمراه ترجمه و فایل زبان اصلی

Earnings management and earnings quality Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al. [1998. Earnings management and the subsequent market performance of initial public offerings. Journal ...