Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange

Daruosh Foroghi; Moslem Tahmasbi; Mohammad Zamani Bakhtiarvand

Volume 5, Issue 4 , April 2018, , Pages 244-259

  The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies ...  Read More