The Study of the Relationship Between the Accounting Comparability and Earnings Management

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

shekari dogh abadi mohammad; MORADI MAHDI

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2019 | Volume:11 | Issue:1 (76/3) Page(s): 165-193

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

988

Download:

Cites:

Information Journal Paper

Title

The Study of the Relationship Between the Accounting Comparability and Earnings Management

Author(s)

shekari dogh abadi mohammad | MORADI MAHDI | Issue Writer Certificate

Keywords

Not Registered.

Abstract

The purpose of this study is to investigate the relationship between the ability to compare accounting and earnings management. The ability to compare one of the qualitative features of financial statements is based on theoretical foundations of accounting and financial reporting. In this research, the ability to compare financial statements using the De Franco (2011) model is measured individually at each industry level. The present research is in terms of applied and methodological aspects of correlation. The statistical population of the research is the companies listed in the Tehran Stock Exchange, which had 146 companies with the necessary data for analysis. The research period is from 2009 to 1394. The applied statistical model is a multivariate regression model and hybrid data is used to test the hypotheses. The results of the research show that there is not a meaningful relationship between accounting and earnings management based on accrual and actual items.

Cites

No record.

References

No record.

Cite

APA: Copy

shekari dogh abadi, mohammad, & MORADI, MAHDI. (2019). The Study of the Relationship Between the Accounting Comparability and Earnings Management. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(1 (76/3) ), 165-193. SID. https://sid.ir/paper/362783/en

Vancouver: Copy

shekari dogh abadi mohammad, MORADI MAHDI. The Study of the Relationship Between the Accounting Comparability and Earnings Management. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;11(1 (76/3) ):165-193. Available from: https://sid.ir/paper/362783/en

IEEE: Copy

mohammad shekari dogh abadi, and MAHDI MORADI, “The Study of the Relationship Between the Accounting Comparability and Earnings Management,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 1 (76/3) , pp. 165–193, 2019, [Online]. Available: https://sid.ir/paper/362783/en

Related Journal Papers