نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه شهید چمران اهواز، اهواز، ایران
2 دانشیار اقتصاد، دانشگاه شهید چمران اهواز، اهواز، ایران
3 کارشناسی‌ارشد حسابداری، دانشگاه شهید چمران اهوازT اهواز، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The aim of this study was to evaluate the real benefit of the information content of earnings management in firms listed in the Tehran Stock Exchange. The real benefit of the two criteria for measuring the management and production of abnormal discretionary expense is unusual. The regression model was tested using panel data with fixed effects. The results indicated that the information content of interest in the institutions with real earnings management (REM) is significantly lower. the current study play a role in the literature that is related to the consequences of real benefit and how stock prices are at record profits.
کلیدواژه‌ها [English]
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