THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND COMPANY PROFITABILITY IN TEHRAN STOCK EXCHANGE (TSE)

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KHODADADI V.; JANJANI R.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:1 (7) Page(s): 77-96

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND COMPANY PROFITABILITY IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

KHODADADI V. | JANJANI R. | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ2

INCOME SMOOTHINGQ2

PERFORMANCEQ2

GROWTH AND RETURNQ2

Abstract

This paper provides evidences about existence of INCOME SMOOTHING and EARNING MANAGEMENT in the Tehran Stock Exchange. In this study for EARNING MANAGEMENT identification, we divided firms into two groups: smoothing firms and non-smoothing firms. Also the univariate analysis and logistic regression analysis used to test the research hypotheses. The results from univariate analysis show, that in the levels of net income and operation income, firms with weaker PERFORMANCE and in the levels of net income and earning per share, firms with more growth and also in the level of net income, firms with larger size and finally in the level of earning per share, firms with higher dividend pay out ratio, do management earning. Also the findings from logistic regression analysis indicate that firms with more growth and less returns do management earning.

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APA: Copy

KHODADADI, V., & JANJANI, R.. (2011). THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND COMPANY PROFITABILITY IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(1 (7)), 77-96. SID. https://sid.ir/paper/155047/en

Vancouver: Copy

KHODADADI V., JANJANI R.. THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND COMPANY PROFITABILITY IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(1 (7)):77-96. Available from: https://sid.ir/paper/155047/en

IEEE: Copy

V. KHODADADI, and R. JANJANI, “THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND COMPANY PROFITABILITY IN TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 1 (7), pp. 77–96, 2011, [Online]. Available: https://sid.ir/paper/155047/en

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