EMPIRICAL INVESTIGATION OF THE INCENTIVES TO MANAGE REPORTED OPERATING CASH FLOW

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RAHMANI A.; MONTAZERGHAEM O.

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Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2013 | Volume:5 | Issue:1 (15) Page(s): 29-49

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Information Journal Paper

Title

EMPIRICAL INVESTIGATION OF THE INCENTIVES TO MANAGE REPORTED OPERATING CASH FLOW

Author(s)

RAHMANI A. | MONTAZERGHAEM O. | Issue Writer Certificate

Keywords

CASH FLOW FROM OPERATING (CFO) MANAGEMENT. FINANCIAL DISTRESSQ2

EARNING PERSISTENCEQ2

EARNING DIVERGENCE AND CFOQ2

Abstract

In this study we are dealing with the possibility of CFO management as well as identifying some effective motivates in encouraging companies to manage CFO. The motives include: (i) financial distress; (ii) lower earnings persistence; (iii) EARNING DIVERGENCE AND CFO. CFO management can be defined as judgment of directors in selection of economic events for medication of financial reporting in order to mislead external users and to show positive performance. This research is a correlational and applied research. Our data is collected from the companies listed in Tehran Stock Exchange during 1379-1388. The study sample includes 130 companies listed in Tehran Stock Exchange. Our results indicate a positive relationship between the CFO management and EARNING PERSISTENCE; and negative relationship between CFO management and we find no evidence of relationship between financial distress and CFO Management.

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APA: Copy

RAHMANI, A., & MONTAZERGHAEM, O.. (2013). EMPIRICAL INVESTIGATION OF THE INCENTIVES TO MANAGE REPORTED OPERATING CASH FLOW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 5(1 (15)), 29-49. SID. https://sid.ir/paper/155040/en

Vancouver: Copy

RAHMANI A., MONTAZERGHAEM O.. EMPIRICAL INVESTIGATION OF THE INCENTIVES TO MANAGE REPORTED OPERATING CASH FLOW. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2013;5(1 (15)):29-49. Available from: https://sid.ir/paper/155040/en

IEEE: Copy

A. RAHMANI, and O. MONTAZERGHAEM, “EMPIRICAL INVESTIGATION OF THE INCENTIVES TO MANAGE REPORTED OPERATING CASH FLOW,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 5, no. 1 (15), pp. 29–49, 2013, [Online]. Available: https://sid.ir/paper/155040/en

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