TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE)

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BAHAR MOGHADDAM MEHDI; KOUHI ALI

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

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2010 | Volume:1 | Issue:2 Page(s): 75-93

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Information Journal Paper

Title

TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE)

Author(s)

BAHAR MOGHADDAM MEHDI | KOUHI ALI | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

EARNINGS MANAGEMENTQ3

EFFICIENT EARNINGS MANAGEMENTQ2

OPPORTUNISTIC EARNINGS MANAGEMENTQ2

Abstract

This study investigates whether EARNINGS MANAGEMENT motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between DISCRETIONARY ACCRUALS and future profitability. Based on the explanatory power (adjusted R2), one of models exist in literature is selected to decompose total accruals into discretionary and non-discretionary-accrual components. We measure future profitability by use of each of three variables include one-yearahead cash flows from operation, non-discretionary net income and change in earnings. Using multiple regressions, we find evidence that the type of EARNINGS MANAGEMENT selected by TSE listed firms tends toward efficient EARNINGS MANAGEMENT.

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APA: Copy

BAHAR MOGHADDAM, MEHDI, & KOUHI, ALI. (2010). TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE, 1(2), 75-93. SID. https://sid.ir/paper/163353/en

Vancouver: Copy

BAHAR MOGHADDAM MEHDI, KOUHI ALI. TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2010;1(2):75-93. Available from: https://sid.ir/paper/163353/en

IEEE: Copy

MEHDI BAHAR MOGHADDAM, and ALI KOUHI, “TYPE OF EARNINGS MANAGEMENT IN IRANIAN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 1, no. 2, pp. 75–93, 2010, [Online]. Available: https://sid.ir/paper/163353/en

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