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دانلود رایکان مقاله انگلیسی ISI با موضوع افشای مدیریت و شیوه های مدیریت سود دهی

عنوان فارسی مقاله:

افشای مدیریت و شیوه های مدیریت سود دهی در کاهش ریسک ضمنی

عنوان انگلیسی مقاله:

Management disclosure and earnings management practices in reducing the implication risk

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بخشی از مقاله انگلیسی :

3. Methodology

This paper is focused on earnings management practices with some evidences from firms in Malaysia that were alleged to have committed financial statement fraud and it is aimed at highlighting the implications of these practices based on the three classifications and types of earnings management and the techniques employed. The methodology to achieve this objective include gathering and analyzing of secondary financial data on the companies involved, review of industry reports, review of previous studies on the topic as well as performing descriptive analysis on the earnings management practices from ethical or corporate governance perspective. The main source of the secondary financial data of companies is their financial reports published in their respective websites, Thomson DataStream database and Osiris database. However, although the paper is descriptive in nature but the evidences discussed are based on past empirical studies all data collected were processed using SPSS.