Research hypotheses that focus on financial leverage, earnings management, and
sustainability factors which include growth potential will be highlighted in this study. Data …

Abstract Objective: Nowadays Owners uses corporate governance mechanisms to reduce
the opportunistic behavior of managers and decrease credit rating level. Accordingly, the …

The purpose of this paper is to assess the relation between accounting comparability and
earning management method selection. Comparability is a qualitative characteristic of …

Objective: Aggressive financial reporting is the opposite of conservative financial reporting,
which means using a low degree of conservatism in preparing financial statements. Some …

Optimal cash is an amount of cash that balances benefits of cash holding; and the speed of
cash holding adjustment is called the rate of actual cash response to the optimal cash. The …

Much research has been conducted on earnings management based on accruals in the field
of accounting but earnings management based on real activities and its effects have …

The aim of this study isto examine the effect of the company's strategy (Including competitive
strategy, investment strategy, financing strategy, company strategy based on past …

Abstract****** The competitive environment makes it difficult for firms to achieve effective
performance. To be able to prove themselves, managers try to make performance positive …

Objective: Managers' efficiency in using corporate resources is reflected in the information
presented in the financial reports. The conservatism level in preparing financial reports is a …

رقابت بنگاه‌ها را در دستیابی به عملکرد مؤثر با مشکل مواجه می‌کند و مدیران برای آنکه بتوانند
خود را اثبات کنند سعی می‌کنند با مدیریت سود، عملکرد را مثبت جلوه دهند. بر این اساس هدف پژوهش …‎