Delegation theorists have long argued that management retention is crucial for stakeholders because it protects managers from corporate governance laws. However, we argue that management retention, as a competitive hypothesis, can provide benefits to company owners: The purpose of this study was to investigate the relationship between management retention and actual earnings management and company value in listed companies in Tehran Stock Exchange. The timeframe in this study is limited to 2011-2017. The purpose of this research is applied research and its method is correlative in nature and content. Research has been done in the framework of deductive-deductive reasoning and panel analysis has been used to analyze the hypotheses. The results showed that manipulation of real activities exacerbates the positive relationship between retaining CEO in his post and enhancing real profit management of the company and manipulating real activities exacerbates the negative relationship between retaining CEO in his post and decreasing company value
ghazanfari,B. , khoskar,F. and gorjizadeh,D. (2019). Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value. Journal of Accounting and Management Vision, 2(15), 1-15.
MLA
ghazanfari,B. , , khoskar,F. , and gorjizadeh,D. . "Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value", Journal of Accounting and Management Vision, 2, 15, 2019, 1-15.
HARVARD
ghazanfari B., khoskar F., gorjizadeh D. (2019). 'Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value', Journal of Accounting and Management Vision, 2(15), pp. 1-15.
CHICAGO
B. ghazanfari, F. khoskar and D. gorjizadeh, "Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value," Journal of Accounting and Management Vision, 2 15 (2019): 1-15,
VANCOUVER
ghazanfari B., khoskar F., gorjizadeh D. Investigate the Relationship Between Management Tetention and Actual Earnings Management and Company Value. Journal of Accounting and Management Vision, 2019; 2(15): 1-15.
