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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE   FALL 2010 , Volume 1 , Number 2; Page(s) 75 To 93.
 
Paper: 

TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE)

 
 
Author(s):  BAHAR MOGHADDAM MEHDI, KOUHI ALI
 
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Abstract: 
This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted R2), one of models exist in literature is selected to decompose total accruals into discretionary and non-discretionary-accrual components. We measure future profitability by use of each of three variables include one-yearahead cash flows from operation, non-discretionary net income and change in earnings. Using multiple regressions, we find evidence that the type of earnings management selected by TSE listed firms tends toward efficient earnings management.
 
Keyword(s): DISCRETIONARY ACCRUALS, EARNINGS MANAGEMENT, EFFICIENT EARNINGS MANAGEMENT, OPPORTUNISTIC EARNINGS MANAGEMENT
 
 
References: 
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Citations: 
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APA: Copy

BAHAR MOGHADDAM, M., & KOUHI, A. (2010). TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE, 1(2), 75-93. https://www.sid.ir/en/journal/ViewPaper.aspx?id=194480



Vancouver: Copy

BAHAR MOGHADDAM MEHDI, KOUHI ALI. TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE. 2010 [cited 2021July28];1(2):75-93. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=194480



IEEE: Copy

BAHAR MOGHADDAM, M., KOUHI, A., 2010. TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE, [online] 1(2), pp.75-93. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=194480.



 
 
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