The effect of internal control on earnings quality in Iran
Year of publication: |
2017
|
---|---|
Authors: | Salehi, Mahdi ; Bahrami, Mostafa |
Published in: |
International journal of law and management : IJLMA. - Bingley : Emerald, ISSN 1754-243X, ZDB-ID 2428717-9. - Vol. 59.2017, 4, p. 534-546
|
Subject: | Internal control | Earnings quality | Risk management | Discretionary accruals | Internes Kontrollsystem | Iran | Bilanzpolitik | Accounting policy | Risikomanagement | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Gewinn | Profit |
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