Keywords = Discretionary accruals
High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies

Volume 14, Issue 2, January 2023, Pages 117-152

10.22108/far.2023.133368.1878

Mohsen Tanani; Ramin Karimi Arghini


How Earnings Management Affect Earnings Quality?

Volume 4, Issue 2, October 2012, Pages 101-122

H Etemadi; M Momeni; H Farajzadeh Dehkordi


The Effect of Firm Life Cycle on the Discretionary Accruals

Volume 4, Issue 1, May 2012, Pages 89-104

S Osta; R Gheitasi