Machine summary:
The objective of this study is to investigate the relationship between earnings management and investments inefficiency in companies with high and low agency costs listed in the Tehran Stock Exchange.
com) Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows Gholamreza Kordestani1,Vahid Mohammadi 2 Received: 2018/12/09 Accepted: 2019/04/10 Abstract Simultaneously with the prevalence of using the accrual basis for recording financial events in business entities, the use of operating cash or accounting earnings for the assessment of economic performance of business entities and the making optimal economic decisions has become one of the major challenges for investors and users of financial statements of business entities.
com) Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research Samira Behzadpur1, Mohammadreza Alami 2 Received: 2018/07/27 Accepted: 2018/11/13 Abstract Setting accounting standards or modifying them has consequences.
com) Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing Jamal Mohammadi1, Ali Khozein 2 Received: 2019/01/04 Accepted: 2019/05/01 Abstract Using extensible business reporting language (XBRL) not only affects the qualitative characteristics of accounting information, but it can also have an impact on the time, cost and quality of auditing.
So, the purpose of the present research is the study of the relationship between the political connections and the agency costs due to the moderating role of audit quality in listed companies in Tehran Stock Exchange between the years 2013 to 2017.