INVESTIGATING THE USING METHODS OF MANAGEMENT DISCRETION IN FUTURE PROFITABILITY REPORTING AND THE EFFECT OF FIRMS’ CHARACTERISTICS ON USING METHODS OF THESE DISCRETIONS

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SAJADI SEYED HOSSEIN; DASTGIR MOHSEN; HOSSEINZADEH ALI HOSSEIN; AKHGAR MOHAMMAD OMID

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:3 | Issue:8 Page(s): 7-30

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Title

INVESTIGATING THE USING METHODS OF MANAGEMENT DISCRETION IN FUTURE PROFITABILITY REPORTING AND THE EFFECT OF FIRMS’ CHARACTERISTICS ON USING METHODS OF THESE DISCRETIONS

Author(s)

SAJADI SEYED HOSSEIN | DASTGIR MOHSEN | HOSSEINZADEH ALI HOSSEIN | AKHGAR MOHAMMAD OMID | Issue Writer Certificate

Keywords

MANAGEMENT DISCRETIONSQ2

TYPE OF EARNINGS MANAGEMENTQ3

FIRM’S FUTURE PROFITABILITYQ2

FIRMS’ CHARACTERISTICSQ2

Abstract

The purpose of this study is to investigate the using methods of MANAGEMENT DISCRETIONS in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the TYPE OF EARNINGS MANAGEMENT in these companies in terms of opportunistic or efficient earnings management. In addition, in this research we investigate the effect of five characteristics including firm size, deviance in operating activities; predict of future profits growth, debts contracts and growth of sales on the TYPE OF EARNINGS MANAGEMENT in companies listed on the TSE. For this purpose, we develop and test six hypotheses in four different modes by using multiple regressions.The results of testing first hypothesis show that managers of stock companies use of own discretions to communicate private information about FIRM’S FUTURE PROFITABILITY, and this is in accordance with definition of efficient earnings management. Also, results of the second to sixth hypothesis tests indicate that the in some of four different modes, efficient earnings management has a positive and significant relationship with deviance in firm operating activities, debts contracts and growth of firm sales, and negative and significant relationship with firm size and predict of future profits growth.

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APA: Copy

SAJADI, SEYED HOSSEIN, DASTGIR, MOHSEN, HOSSEINZADEH, ALI HOSSEIN, & AKHGAR, MOHAMMAD OMID. (2012). INVESTIGATING THE USING METHODS OF MANAGEMENT DISCRETION IN FUTURE PROFITABILITY REPORTING AND THE EFFECT OF FIRMS’ CHARACTERISTICS ON USING METHODS OF THESE DISCRETIONS. JOURNAL OF ACCOUNTING KNOWLEDGE, 3(8), 7-30. SID. https://sid.ir/paper/163384/en

Vancouver: Copy

SAJADI SEYED HOSSEIN, DASTGIR MOHSEN, HOSSEINZADEH ALI HOSSEIN, AKHGAR MOHAMMAD OMID. INVESTIGATING THE USING METHODS OF MANAGEMENT DISCRETION IN FUTURE PROFITABILITY REPORTING AND THE EFFECT OF FIRMS’ CHARACTERISTICS ON USING METHODS OF THESE DISCRETIONS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;3(8):7-30. Available from: https://sid.ir/paper/163384/en

IEEE: Copy

SEYED HOSSEIN SAJADI, MOHSEN DASTGIR, ALI HOSSEIN HOSSEINZADEH, and MOHAMMAD OMID AKHGAR, “INVESTIGATING THE USING METHODS OF MANAGEMENT DISCRETION IN FUTURE PROFITABILITY REPORTING AND THE EFFECT OF FIRMS’ CHARACTERISTICS ON USING METHODS OF THESE DISCRETIONS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 3, no. 8, pp. 7–30, 2012, [Online]. Available: https://sid.ir/paper/163384/en

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