Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   JOURNAL OF FINANCIAL ACCOUNTING RESEARCH   SUMMER 2012 , Volume 4 , Number 2 (12); Page(s) 19 To 40.
 
Paper: 

TRADE-OFF BETWEEN REAL EARNINGS MANIPULATION AND DISCRETIONARY ACCRUALS MANIPULATION

 
 
Author(s):  AGHAEI M.A.*, AZAR A., JAVAN A.A.
 
* TARBIAT MODARES UNIVERSITY, IRAN
 
Abstract: 

Managers accomplish earning management through real earning manipulation and accrual earning manipulation. Accomplishment of both options of earnings management has relative restrictions and relative costs. The problem is whether earning management choices accomplish simultaneously or one option accomplished before another. Therefore, the aim objective of this paper is to determine the substitutive relation between earning management choices (i.e. real earning management and accrual management). For hypothesis test in this study, data for 117 listed companies on Tehran Stock Exchange for period of 1380–1388 is used. To test research hypotheses, Hausman test and multiple regression model approach is applied. The results of this research indicate a substitutive relation between accrual earning management and real earning management. Also the results indicate that managers determine real earning management before accrual earning management.

 
Keyword(s): EARNINGS MANAGEMENT, DISCRETIONARY ACCRUAL MANIPULATION, REAL ACTIVITIES MANIPULATION, RESTRICTIONS AND COSTS
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 87
 
Latest on Blog
Enter SID Blog