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Page 1: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 2: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 3: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 4: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 5: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 6: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 7: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 8: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 9: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 10: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 11: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 12: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 13: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 14: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 15: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 16: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 17: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 18: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 19: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 20: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 21: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 22: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 23: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 24: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 25: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 26: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 27: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 28: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 29: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 30: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 31: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 32: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 33: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 34: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 35: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 36: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 37: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

Page 38: qjma.atu.ac.irqjma.atu.ac.ir/article_4298_41620b84477a315121dff14b9a7a8a43.pdf · Earning management techniques 4- William R. Scott 5- (F (Y : Jl 4.5 Jl.:' G I L Jl J.a - Patterns

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