Add to ORKGThis study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit report is qualified opinion due to the uncertainty in activity and qualified report due to some reasons except uncertainty in going concern. To test the study hypotheses, the data of 80 companies listed on TSE are used as study sample during 2009-2013 by logistic regression model. In the present study, besides testing the relationship between earnings management and qualified auditor opinion, the effect of financial distresses on the relevant relationship is studied. The results of study show ...
This research investigates the relationship between auditor’s opinion and stock return in the compan...
In a capital market where financial reports are a key feature of communication with respect to publi...
This paper examines whether the presence of earnings management trigger the level of issuance of qua...
This paper presents an empirical investigation to study the relationship between audit quality and e...
In developed economies, the audit process is very important measure of capital and political stabili...
The main objective of the current study is to evaluate the relationship between earnings, its compon...
The main objective of the current study is to evaluate the relationship between earnings, its compon...
The purpose of this study was to investigate the effect of audit quality and debt financing on earni...
NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum...
Earnings management and related research has been always of interest in accounting researches. Most ...
Earnings management and related research has been always of interest in accounting researches. Most ...
Earnings management and related research has been always of interest in accounting researches. Most ...
The study examines the relationship between audit committee characteristics and real earnings manage...
Abstract Joint stock companies play a major role in the economy and their success depends on willing...
Earnings management is regarded as conscious actions taken by manager to achieve certain objectives ...
This research investigates the relationship between auditor’s opinion and stock return in the compan...
In a capital market where financial reports are a key feature of communication with respect to publi...
This paper examines whether the presence of earnings management trigger the level of issuance of qua...
This paper presents an empirical investigation to study the relationship between audit quality and e...
In developed economies, the audit process is very important measure of capital and political stabili...
The main objective of the current study is to evaluate the relationship between earnings, its compon...
The main objective of the current study is to evaluate the relationship between earnings, its compon...
The purpose of this study was to investigate the effect of audit quality and debt financing on earni...
NOTICE: this is the author’s version of a work that was accepted for publication in Accounting Forum...
Earnings management and related research has been always of interest in accounting researches. Most ...
Earnings management and related research has been always of interest in accounting researches. Most ...
Earnings management and related research has been always of interest in accounting researches. Most ...
The study examines the relationship between audit committee characteristics and real earnings manage...
Abstract Joint stock companies play a major role in the economy and their success depends on willing...
Earnings management is regarded as conscious actions taken by manager to achieve certain objectives ...
This research investigates the relationship between auditor’s opinion and stock return in the compan...
In a capital market where financial reports are a key feature of communication with respect to publi...
This paper examines whether the presence of earnings management trigger the level of issuance of qua...