EARNINGS MANAGEMENT, EQUITY RISK AND INCOME VOLATILITY IN BANK STOCKS LISTED ON TEHRAN STOCK EXCHANGE

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NOURI BOROUJERDI PEYMAN; SOURI DAVOUD; ASHRAF GANJOOEI MOHAMMAD ALI

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2013 | Volume:4 | Issue:3 Page(s): 165-183

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Information Journal Paper

Title

EARNINGS MANAGEMENT, EQUITY RISK AND INCOME VOLATILITY IN BANK STOCKS LISTED ON TEHRAN STOCK EXCHANGE

Author(s)

NOURI BOROUJERDI PEYMAN | SOURI DAVOUD | ASHRAF GANJOOEI MOHAMMAD ALI | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

EQUITY RISKQ2

SPECIFIC RISKQ2

SYSTEMATIC RISKQ2

VOLATILITY REVENUEQ2

OPERATIONAL RISKQ1

Abstract

Accounting is inherently vulnerable to manipulation; consequently, manipulated revenue does not provide a fair present of management performance. This study examines the relationship between EQUITY RISK and volatility of income with one of the most common accounting manipulation that EARNINGS MANAGEMENT called. In this study, the factor is affecting the level of EPS is defined as EARNINGS MANAGEMENT and by using local model, Jones has been estimated. Capital assets pricing model by residual approach was chosen then Specific and SYSTEMATIC RISKs are estimated. OPERATIONAL RISK is calculated by volatility in bank revenue under Basic Indicator Approach based on Basel II. This study was examinations by two types (annually and midterm) of data. It considers three variables controlling for the better explanatory model. Analyzed panel data model used for study model examination. The results of hypothesis examination show that the annually data based on preparing variables, only the relation between the SPECIFIC RISK and EARNINGS MANAGEMENT is significant, but when the variables obtain from midterm data, All three mentioned risks will be associated with the EARNINGS MANAGEMENT.

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APA: Copy

NOURI BOROUJERDI, PEYMAN, SOURI, DAVOUD, & ASHRAF GANJOOEI, MOHAMMAD ALI. (2013). EARNINGS MANAGEMENT, EQUITY RISK AND INCOME VOLATILITY IN BANK STOCKS LISTED ON TEHRAN STOCK EXCHANGE. QUANTITATIVE RESEARCHES IN MANAGEMENT, 4(3), 165-183. SID. https://sid.ir/paper/192016/en

Vancouver: Copy

NOURI BOROUJERDI PEYMAN, SOURI DAVOUD, ASHRAF GANJOOEI MOHAMMAD ALI. EARNINGS MANAGEMENT, EQUITY RISK AND INCOME VOLATILITY IN BANK STOCKS LISTED ON TEHRAN STOCK EXCHANGE. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2013;4(3):165-183. Available from: https://sid.ir/paper/192016/en

IEEE: Copy

PEYMAN NOURI BOROUJERDI, DAVOUD SOURI, and MOHAMMAD ALI ASHRAF GANJOOEI, “EARNINGS MANAGEMENT, EQUITY RISK AND INCOME VOLATILITY IN BANK STOCKS LISTED ON TEHRAN STOCK EXCHANGE,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 4, no. 3, pp. 165–183, 2013, [Online]. Available: https://sid.ir/paper/192016/en

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