Management Commentary and the Value Relevance of Earnings: The Accreditation Role of Independent Auditors

A management commentary is a descriptive report on the various aspects of a company's operations that can provide useful information to investors. According to the regulations of the Securities and Exchange Organization of Iran, the companies' board of directors has been mandated since 201...

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Bibliographic Details
Main Author: azam Valizadeh Larijani
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2025-07-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
Online Access:https://ijaaf.um.ac.ir/article_46059_9ce33a7926fe1c22e0fb0b614433cf78.pdf
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