Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20
The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003-2012;...