OPERATING EXPENSES CHANGES AND ARTIFICIAL EARNINGS MANAGEMENT

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BANIMAHD BAHMAN; MORADZADEHFARD MAHDI; MIRANSHAHI KIANOUSH

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Journal: JOURNAL OF SECURITIES EXCHANGE Year:2017 | Volume:9 | Issue:36 Page(s): 29-46

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Information Journal Paper

Title

OPERATING EXPENSES CHANGES AND ARTIFICIAL EARNINGS MANAGEMENT

Author(s)

BANIMAHD BAHMAN | MORADZADEHFARD MAHDI | MIRANSHAHI KIANOUSH | Issue Writer Certificate

Keywords

GENERAL & ADMINISTRATIVE EXPENSESQ2

MACROECONOMIC CONDITIONSQ2

INFLATIONQ2

ARTIFICIAL EARNINGS MANAGEMENT (AEM)Q2

COST OF GOOD SOLDQ2

SELLINGQ2

Abstract

The purpose of this paper is to investigate the effect of COST OF GOOD SOLD (CGS) and SELLING, general & administrative (SGA) expenses changes on artificial earnings management. We use 88 listed firms from 12 industries on Tehran Stock Exchange from 2005 to 2014. We provide the theoretical foundations and collect data by Archival research method. To analyse the research data, we apply a multivariable regression model. The results show there is a negative and significant relation between COST OF GOOD SOLD changes and artificial earnings management (accruals- based-earnings management). In the other words, the evidence in this study explains whenever because of rising INFLATION, the COST OF GOOD SOLD increases then it is not possible to maximize earnings by artificial earnings management (accruals-based earnings management). In addition, based on the research results, SELLING, general & administrative expenses changes are associated positively and significantly with the artificial earnings management. It means that firm’s managers can maximize earnings by artificial earnings management when SELLING, general & administrative expenses increase.

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APA: Copy

BANIMAHD, BAHMAN, MORADZADEHFARD, MAHDI, & MIRANSHAHI, KIANOUSH. (2017). OPERATING EXPENSES CHANGES AND ARTIFICIAL EARNINGS MANAGEMENT. JOURNAL OF SECURITIES EXCHANGE, 9(36 ), 29-46. SID. https://sid.ir/paper/187765/en

Vancouver: Copy

BANIMAHD BAHMAN, MORADZADEHFARD MAHDI, MIRANSHAHI KIANOUSH. OPERATING EXPENSES CHANGES AND ARTIFICIAL EARNINGS MANAGEMENT. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2017;9(36 ):29-46. Available from: https://sid.ir/paper/187765/en

IEEE: Copy

BAHMAN BANIMAHD, MAHDI MORADZADEHFARD, and KIANOUSH MIRANSHAHI, “OPERATING EXPENSES CHANGES AND ARTIFICIAL EARNINGS MANAGEMENT,” JOURNAL OF SECURITIES EXCHANGE, vol. 9, no. 36 , pp. 29–46, 2017, [Online]. Available: https://sid.ir/paper/187765/en

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