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Paper Information

Journal:   JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)   FALL 2011-WINTER 2012 , Volume 3 , Number 2 (61/3); Page(s) 1 To 35.
 
Paper: 

PROFITABILITY MANAGEMENT AND THE EFFECTS OF SIZE OF COMPANY, OWNERSHIP STRUCTURE AND CORPORATE GOVERNANCE

 
 
Author(s):  AHMADPOUR A., MONTAZERI H.
 
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Abstract: 

Introduction: There are two types of earnings management: efficient and opportunistic. Earnings management is efficient if managers use their discretion to communicate private information about firm profitability, while it is opportunistic if managers use their discretion to maximize their utility, thereby garbling earnings...

 
Keyword(s): PROFITABILITY MANAGEMENT, SIZE OF COMPANY, CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE
 
References: 
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مباني نظري و تجربي ونداليسم: مروري بر يافته هاي يك تحقيق Persian Abstract Yearly Visit 60
 
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