@article{paperid:1027081, author = {Nassirzadeh, Farzaneh and Salehi, Mahdi and Sayed Mohammad Alaei}, title = {A Study of the Factors Affecting Earnings Management: Iranian Overview}, journal = {Scince Series Data Report}, year = {2012}, volume = {4}, number = {2}, month = {February}, issn = {1307-119x}, pages = {22--27}, numpages = {5}, keywords = {earnings management; discretionary accruals; debt-equality ratio; firm size; effective tax rate}, }