INVESTIGATING ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN PRE- AND POST-SECURITIES MARKET ACT PERIODS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

IZADINIA NASER; DORRISADE MOSTAFA; NARGESI MASOUD

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2015 | Volume:6 | Issue:21 Page(s): 55-81

Download Full-Text

Persian Verion

View:

3,874

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN PRE- AND POST-SECURITIES MARKET ACT PERIODS

Author(s)

IZADINIA NASER | DORRISADE MOSTAFA | NARGESI MASOUD | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

ACCRUALQ1

BASED EARNINGS MANAGEMENTQ2

REAL EARNINGS MANAGEMENTQ2

SECURITIES MARKET ACT OF IRANQ2

Abstract

EARNINGS MANAGEMENT has negative impact on the transparency of financial information, and leads to decreasing the quality of financial reporting process. EARNINGS MANAGEMENT can be limited by corporate governance. Legal supervision is one of the outside strategies for corporate governance and responsibility, which has an undeniable role in confronting such situations. Thus, the objective of this study is investigating the role of Security Market Act as supervisory process over capital market in Iran, in opposition to EARNINGS MANAGEMENT (accrual-based and real EARNINGS MANAGEMENT). To investigate this issue, discretionary ACCRUALs and a combination of abnormal cash flow (from operations, abnormal product expenses and abnormal discretionary expenses) have been considered as proxies for ACCRUAL-based EARNINGS MANAGEMENT and real EARNINGS MANAGEMENT, respectively. The collected data from a sample of 97 companies, listed in the Tehran Stock Exchange in the years 2001 to 2010, was analyzed by multiple regression analysis. The results indicated that there are a significant and negative relationship between ACCRUAL-based EARNINGS MANAGEMENT and Security Market Act, and a significant and positive relationship between real earning management and this Act.

Cites

No record.

References

No record.

Cite

APA: Copy

IZADINIA, NASER, DORRISADE, MOSTAFA, & NARGESI, MASOUD. (2015). INVESTIGATING ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN PRE- AND POST-SECURITIES MARKET ACT PERIODS. JOURNAL OF ACCOUNTING KNOWLEDGE, 6(21), 55-81. SID. https://sid.ir/paper/163320/en

Vancouver: Copy

IZADINIA NASER, DORRISADE MOSTAFA, NARGESI MASOUD. INVESTIGATING ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN PRE- AND POST-SECURITIES MARKET ACT PERIODS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;6(21):55-81. Available from: https://sid.ir/paper/163320/en

IEEE: Copy

NASER IZADINIA, MOSTAFA DORRISADE, and MASOUD NARGESI, “INVESTIGATING ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN PRE- AND POST-SECURITIES MARKET ACT PERIODS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 6, no. 21, pp. 55–81, 2015, [Online]. Available: https://sid.ir/paper/163320/en

Related Journal Papers