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Information Journal Paper

Title

GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE

Pages

 Start Page 73 | End Page 87

Abstract

 Every so often, the world economy is experiencing a FINANCIAL CRISIS. Awareness of the impact of the global FINANCIAL CRISIS on EARNINGS MANAGEMENT affects investors' decisions. That's why in this study was tried to be studied the impact of global FINANCIAL CRISIS on the amount of EARNINGS MANAGEMENT in listed companies in Tehran Stock Exchange. To test this effect, the numbers of 130 companies listed in Tehran Stock Exchange were studied. In this paper, EARNINGS MANAGEMENT indicators are measured and expressed by using the modified Jones model and the determining of amount of INCOME SMOOTHING. Paired t-test method was used in statistical analysis. The findings suggest that the amount of EARNINGS MANAGEMENT has decreased in firms listed in the Tehran Stock Exchange during the global FINANCIAL CRISIS.

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