A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN 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.

KORDTABAR H.; RASAEIAN A.

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

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:6 Page(s): 50-72

Download Full-Text

Persian Verion

View:

1,466

Download:

Cites:

Information Journal Paper

Title

A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

KORDTABAR H. | RASAEIAN A. | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

OUTSIDE DIRECTORSQ3

INSTITUTIONAL INVESTORSQ2

EARNINGS MANAGEMENTQ3

Abstract

This study examines earning management behavior and its relation with monitoring device of CORPORATE GOVERNANCE. Our empirical tests are conducted by regression analysis using data of 195 listed firms within a period of 1381-1387, using pooling time series and cross-section data. Testing the research hypotheses shows, when managers try to manipulate earnings (underestimate or overestimate earnings), there is little evidence that OUTSIDE DIRECTORS and INSTITUTIONAL INVESTORS Influence abnormal accruals. At last, we find no evidence that monitoring device can restrict aggressive earning management behavior, only when pre-managed earning are below last period’s reported earning, OUTSIDE DIRECTORS play little role to influence the likelihood that reported earnings exceed the thresholds.

Cites

References

Cite

APA: Copy

KORDTABAR, H., & RASAEIAN, A.. (2010). A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 2(6), 50-72. SID. https://sid.ir/paper/168174/en

Vancouver: Copy

KORDTABAR H., RASAEIAN A.. A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2010;2(6):50-72. Available from: https://sid.ir/paper/168174/en

IEEE: Copy

H. KORDTABAR, and A. RASAEIAN, “A SURVEY ON THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT BASED ON TOTAL DISCRETIONARY ACCRUALS AND SOME MECHANISMS OF CORPORATE GOVERNANCE IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 2, no. 6, pp. 50–72, 2010, [Online]. Available: https://sid.ir/paper/168174/en

Related Journal Papers