INVESTIGATION OF EARNINGS MANAGEMENT THROUGH ASSET SALES

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EBRAHIMI KORDLAR ALI; ZAKERI HAMED

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:3 Page(s): 122-135

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Information Journal Paper

Title

INVESTIGATION OF EARNINGS MANAGEMENT THROUGH ASSET SALES

Author(s)

EBRAHIMI KORDLAR ALI | ZAKERI HAMED | Issue Writer Certificate

Keywords

ASSET SALESQ3

EARNINGS MANAGEMENTQ2

HISTORICAL COSTQ4

MANAGEMENT FORECASTSQ3

Abstract

This paper investigated EARNINGS MANAGEMENT through the sale of firm assets. The EARNINGS MANAGEMENT incentive examined in the paper is reducing forecast error of current year and future earnings. If management forecast for earnings is not realized, managers use instruments such as timing of ASSET SALES to manage earnings. Regarding research hypotheses, firms with negative) positive (current performance and positive) negative (expected future performance manage earnings using positive) negative (values of income from assets sales. Hypotheses are tested through multiple regression and statistic tests for firms listed on Tehran Stock Exchange) TSE (for the period of 1380 to 1385. The results supported Research Hypotheses. It is meaning that firms managed earnings through ASSET SALES.

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APA: Copy

EBRAHIMI KORDLAR, ALI, & ZAKERI, HAMED. (2009). INVESTIGATION OF EARNINGS MANAGEMENT THROUGH ASSET SALES. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 122-135. SID. https://sid.ir/paper/157386/en

Vancouver: Copy

EBRAHIMI KORDLAR ALI, ZAKERI HAMED. INVESTIGATION OF EARNINGS MANAGEMENT THROUGH ASSET SALES. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):122-135. Available from: https://sid.ir/paper/157386/en

IEEE: Copy

ALI EBRAHIMI KORDLAR, and HAMED ZAKERI, “INVESTIGATION OF EARNINGS MANAGEMENT THROUGH ASSET SALES,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 122–135, 2009, [Online]. Available: https://sid.ir/paper/157386/en

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