THE EFFECTS OF GRADUAL INCREASING OF FINANCIAL LEVERAGE, MEASURE OF FREE CASH FLOW AND COMPANY’S GROWTH ON EARNINGS MANAGEMENT OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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.

HASHEMI SEYYED ABBAS; KAMALI EHSAN

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2010 | Volume:1 | Issue:2 Page(s): 95-115

Download Full-Text

Persian Verion

View:

1,635

Download:

Cites:

Information Journal Paper

Title

THE EFFECTS OF GRADUAL INCREASING OF FINANCIAL LEVERAGE, MEASURE OF FREE CASH FLOW AND COMPANY’S GROWTH ON EARNINGS MANAGEMENT OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HASHEMI SEYYED ABBAS | KAMALI EHSAN | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ2

MANAGERS’ OPPORTUNISTIC BEHAVIORSQ2

FINANCIAL LEVERAGEQ2

FREE CASH FLOWQ2

GROWTHQ3

Abstract

The aim of this study is to investigate the effect of gradual increasing of FINANCIAL LEVERAGE, measure of FREE CASH FLOW, and company’s GROWTH as the proxies of opportunistic behaviors of managers on earnings management. In this research, three hypotheses were developed and for their validation, samples were selected among the listed companies on Tehran Stock Exchange.Research period was the years 1999 to 2007, which was divided to five three-year periods. Afterwards, the eligible companies according to their level of FINANCIAL LEVERAGE changes were classified into two control and test groups. The test and control groups include the companies with an increasing FINANCIAL LEVERAGE and those with a high and constant FINANCIAL LEVERAGE during the research period, respectively.The research results show that there is no significant difference for the rate of EARNING MANAGEMENT between companies with a constant FINANCIAL LEVERAGE and those with a gradual increasing FINANCIAL LEVERAGE. The further results show the effects of FREE CASH FLOWs and company GROWTH on MANAGERS’ OPPORTUNISTIC BEHAVIORS which can be impressive on rate of earnings management.

Cites

References

Cite

APA: Copy

HASHEMI, SEYYED ABBAS, & KAMALI, EHSAN. (2010). THE EFFECTS OF GRADUAL INCREASING OF FINANCIAL LEVERAGE, MEASURE OF FREE CASH FLOW AND COMPANY’S GROWTH ON EARNINGS MANAGEMENT OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 1(2), 95-115. SID. https://sid.ir/paper/163352/en

Vancouver: Copy

HASHEMI SEYYED ABBAS, KAMALI EHSAN. THE EFFECTS OF GRADUAL INCREASING OF FINANCIAL LEVERAGE, MEASURE OF FREE CASH FLOW AND COMPANY’S GROWTH ON EARNINGS MANAGEMENT OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2010;1(2):95-115. Available from: https://sid.ir/paper/163352/en

IEEE: Copy

SEYYED ABBAS HASHEMI, and EHSAN KAMALI, “THE EFFECTS OF GRADUAL INCREASING OF FINANCIAL LEVERAGE, MEASURE OF FREE CASH FLOW AND COMPANY’S GROWTH ON EARNINGS MANAGEMENT OF COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 1, no. 2, pp. 95–115, 2010, [Online]. Available: https://sid.ir/paper/163352/en

Related Journal Papers