Purpose: The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange. Design/methodology/approach: Data of variables under study are gathered from audited financial statements...

Purpose: The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran. Design/methodology/approach: In this paper, the variable of managerial entrenchment, which includes board independence,...

Purpose: The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees....