Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms

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DASTGIR MOHSEN; Vahedpour Mousa

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:8 | Issue:3 (30) Page(s): 113-140

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Information Journal Paper

Title

Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms

Author(s)

DASTGIR MOHSEN | Vahedpour Mousa | Issue Writer Certificate

Keywords

Financial ConstraintsQ1

Investment OpportunitiesQ2

SignalingQ1

Discretionary AccrualsQ2

Capital InvestmentQ2

Abstract

The current research examine the Signaling through Discretionary Accruals and its impact on Capital Investment and ROA of financially constrained firms in Tehran Stock Exchange. For this purpose, four hypothesis have been developed. three multivariate liner regression models and panel data used for examining the research hypothesis. The sample of current research consists of 128 firms listed in Tehran stock exchange during the 1386-1393. The results show that financially constrained firms with high Investment Opportunities have significantly higher Discretionary Accruals compared to financially constrained firms with low Investment Opportunities. Findings also show that constrained high-accrual firms have higher earnings announcement returns compared to constrained low-accrual firms, and invest in projects that appear to improve ROA.

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APA: Copy

DASTGIR, MOHSEN, & Vahedpour, Mousa. (2017). Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(3 (30) ), 113-140. SID. https://sid.ir/paper/163349/en

Vancouver: Copy

DASTGIR MOHSEN, Vahedpour Mousa. Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;8(3 (30) ):113-140. Available from: https://sid.ir/paper/163349/en

IEEE: Copy

MOHSEN DASTGIR, and Mousa Vahedpour, “Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 3 (30) , pp. 113–140, 2017, [Online]. Available: https://sid.ir/paper/163349/en

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