Open AccessImpacts of managers’ loss-aversion characteristics on discretionary accruals-based earnings management in companies listed on the Tehran stocks exchange
Author(s) -
Fatemeh Taghipour,
Mojtaba Maleki Chubari
Publication year - 2022
Publication title -
international journal of health sciences (ijhs) (en línea)
Language(s) - English
Resource type - Journals
eISSN - 2550-6978
pISSN - 2550-696X
DOI - 10.53730/ijhs.v6ns2.6684
Subject(s) - accrual , earnings management , stock exchange , leverage (statistics) , econometrics , business , actuarial science , accounting , sample (material) , earnings , population , variables , variable (mathematics) , loss aversion , economics , finance , statistics , mathematics , mathematical analysis , chemistry , demography , chromatography , sociology