The Role of Auditing in Detecting Practices of earnings Management and Reporting at Iraqi Stock Exchange
Previous studies in the field of profit management prove two main approaches for such a management. CEOsare able to manage benefits through accruals as well as actual activities manipulation (Hilly et al., 1999). Profit management literature mostly insist on profit management based on accruals....
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| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
University of Kufa, Faculty of Administration and Economics
2022-01-01
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| Series: | مجلة الغري للعلوم الاقتصادية والادارية |
| Online Access: | https://journal.uokufa.edu.iq/index.php/ghjec/article/view/3248 |
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