Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   fall 2018 , Volume 8 , Number 1 (29) #r00442; Page(s) 211 To 237.
 
Paper: 

Disclosure Transparency Related to Activity in Valuation of Reserve Accounts and Accruals-Based Earnings Management

 
 
Author(s):  AMIR HOSSEINI ZAHRA*, Hadianpor omid
 
* Department of Management, Qods Azad University, Tehran, Iran
 
Abstract: 
This study is aimed to evaluate disclosure transparency related to activity in valuation of reserve accounts and accruals-based earnings management. This study is a descriptive-correlation, applied and post-event research. The statistical population of the research consists of all companies listed in Tehran stock exchange during the period from 2009 to 2014. The sample consists of 125 companies selected through systematic sampling. Research data is extracted from financial statements of companies and analyzed by regression models in panel data method using Eviews 7 software. Findings show that transparent disclosure of accrual accounts has a significant indirect effect on the accrual-based earnings management. Also the findings indicate that the level of accrual-based earnings management is not different between the firms providing reserve accounts in financial statements, explanatory notes or the Board's report to the general assembly and the firms not doing so.
 
Keyword(s): Disclosure Transparency,Earnings Management,Valuation Reserve Accounts
 
References: 
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