کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management
نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN Accounting AND Auditing REVIEW
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate social responsibility (CSR), now holds equal importa... ادامه
سال:2023
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