THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND ACCRUAL EARNINGS MANAGEMENT IN COMPANIES SUSPECTED OF FRAUD LISTED IN TEHRAN STOCK EXCHANGE

The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange

AbstractMost of earnings management researches in Iran focus on abnormal accruals.Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).According to various studies, accruals eventually lead to fraud (Jones et al, 2008).So far no research studied the relationship between accrual earn

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C-glycosyl flavonoid orientin alleviates learning and memory impairment by radiofrequency electromagnetic radiation in mice via improving antioxidant defence mechanism

Objective: To investigate the antioxidant efficacy of oral orientin on 900 MHz radiofrequency-electromagnetic radiation-induced oxidative stress in mice.Methods: The mice were randomly allotted into 5 groups consisting of 7 mice each.The deionised water and radiofrequency electromagnetic radiations (RF-EMR) groups were administered with deionised w

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Near-Surface Atmospheric Turbulence in the Presence of a Squall Line above a Forested and Deforested Region in the Central Amazon

Squall lines (SLs) are convective systems that cause heavy precipitation and consequently modify the atmospheric thermodynamic structure near the surface.SLs generated along the northern coast of Brazil Qualidade Conjugal: Estudo de Caso de Ribeirinhos na Amazônia and their effect upon atmospheric structure during their westward displacement into

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