EFFECT OF FREE CASH FLOWS ON EARNINGS MANAGEMENT AND ROLE OF AUDIT COMMITTEE

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ETEMADI HOSSEIN; SHAFAKHEIBARI NASIBEH

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:10 Page(s): 18-42

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Title

EFFECT OF FREE CASH FLOWS ON EARNINGS MANAGEMENT AND ROLE OF AUDIT COMMITTEE

Author(s)

ETEMADI HOSSEIN | SHAFAKHEIBARI NASIBEH | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ2

FREE CASH FLOWQ1

AUDIT COMMITTEEQ2

Abstract

Provide of accounting information and reliable financial reporting is main needs of current developing world. To be sure of this item, there is need for solutions like proper guidance regularity in firms and economical units. AUDIT COMMITTEE is one of the main pillars of firms' guidance regularity which allows improvement and health of financial reporting and develops the independence of independent accountants. Most researches have used Jensen's hypothesis 1986 to examine the relationship between EARNING MANAGEMENT and FREE CASH FLOWs.In this research, we study the effect of FREE CASH FLOW on EARNING MANAGEMENT and the role of AUDIT COMMITTEE, during 1380-1388 period. Using data of 69sample firms thought-student tests and regression multi-variable model we conducted this study.Results of this research show a positive and direct relationship between EARNING MANAGEMENT and FREE CASH FLOW.Also we found that, firms which have AUDIT COMMITTEE will have better EARNING MANAGEMENT than other firms.Also we studied relationship between AUDIT COMMITTEE, FREE CASH FLOWs and control-variables and did not find a positive relationship between AUDIT COMMITTEE and cash flows with EARNING MANAGEMENT. But this study revealed direct and positive relationship between firm size, total accrual items and FREE CASH FLOWs.

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APA: Copy

ETEMADI, HOSSEIN, & SHAFAKHEIBARI, NASIBEH. (2011). EFFECT OF FREE CASH FLOWS ON EARNINGS MANAGEMENT AND ROLE OF AUDIT COMMITTEE. FINANCIAL ACCOUNTING, 3(10), 18-42. SID. https://sid.ir/paper/168194/en

Vancouver: Copy

ETEMADI HOSSEIN, SHAFAKHEIBARI NASIBEH. EFFECT OF FREE CASH FLOWS ON EARNINGS MANAGEMENT AND ROLE OF AUDIT COMMITTEE. FINANCIAL ACCOUNTING[Internet]. 2011;3(10):18-42. Available from: https://sid.ir/paper/168194/en

IEEE: Copy

HOSSEIN ETEMADI, and NASIBEH SHAFAKHEIBARI, “EFFECT OF FREE CASH FLOWS ON EARNINGS MANAGEMENT AND ROLE OF AUDIT COMMITTEE,” FINANCIAL ACCOUNTING, vol. 3, no. 10, pp. 18–42, 2011, [Online]. Available: https://sid.ir/paper/168194/en

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