Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management

  • Rezaei F
  • Esmaeilnozar H
  • Khodaparast Salekmoalemy A
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Abstract

… practice just to satisfy the restraining terms put in by creditors in their financing contracts. … audited financial statements. This results in more careful monitoring and control of financial …

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Rezaei, F., Esmaeilnozar, H., & Khodaparast Salekmoalemy, A. (2022). Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management. Iranian Journal of Finance, 6(3), 25–53. https://doi.org/10.30699/ijf.2022.286248.1234

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