Zobrazeno 1 - 2
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pro vyhledávání: '"Mozaffar Jamalian Pour"'
Autor:
Ali Saghafi, Mozaffar Jamalian Pour
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 15, Iss 57, Pp 1-23 (2018)
Classification shifting announced as new tools for earning management and become new subject for accounting research. In this article, we explore how classification shifting must measure and probe position of this tools in listed companies at Iranian
Externí odkaz:
https://doaj.org/article/b9739e42524b4dec91851cdab3a20d96
Autor:
Mozaffar Jamalian Pour, Ali Saqafi
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 19, Iss 67, Pp 31-54 (2012)
The main purpose of this study is find effect of Prior-Period Adjustment (PPA) on risk and return of stock market. For measuring informational noise which existence in financial statements, we used Prior-Period Adjustments. Study show that companies
Externí odkaz:
https://doaj.org/article/546c1f70abaa48ec952d7f6fda707594