DIAGNOSING EARNINGS MANAGEMENT BY USING THE CHANGES IN ASSETS TURNOVER AND PROFIT MARGIN

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Shamszadeh Bagher; AFKHAMI MOHAMMAD

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:8 | Issue:32 Page(s): 83-98

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Information Journal Paper

Title

DIAGNOSING EARNINGS MANAGEMENT BY USING THE CHANGES IN ASSETS TURNOVER AND PROFIT MARGIN

Author(s)

Shamszadeh Bagher | AFKHAMI MOHAMMAD | Issue Writer Certificate

Keywords

UPWARD EARNING MANAGEMENTQ2

DOWNWARD EARNING MANAGEMENTQ2

PROFIT MARGIN (PM)Q2

ASSETS TURNOVER (ATO)Q2

Abstract

This paper is about identifying and diagnosing earnings management by using changes in assets turnover (ATO) and profit margin (PM) in Tehran Stock Exchange. To perform the research, first the required data have been calculated using cross-sectional multi-variable linear regression method. Then, to get the final models and results hypothesis have been tested. The financial information of 142 companies is used. The results show that decrease in PM and contemporaneously increase in ATO is an indication of downward earnings management but, increase in PM and contemporaneously decrease in ATO doesn't confirm upward earnings management

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References

THE ROLE OF DISCRETIONARY ACCRUALS IN EARNINGS MANAGEMENT OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE (TSE)

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APA: Copy

Shamszadeh, Bagher, & AFKHAMI, MOHAMMAD. (2017). DIAGNOSING EARNINGS MANAGEMENT BY USING THE CHANGES IN ASSETS TURNOVER AND PROFIT MARGIN. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(32 ), 83-98. SID. https://sid.ir/paper/197911/en

Vancouver: Copy

Shamszadeh Bagher, AFKHAMI MOHAMMAD. DIAGNOSING EARNINGS MANAGEMENT BY USING THE CHANGES IN ASSETS TURNOVER AND PROFIT MARGIN. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;8(32 ):83-98. Available from: https://sid.ir/paper/197911/en

IEEE: Copy

Bagher Shamszadeh, and MOHAMMAD AFKHAMI, “DIAGNOSING EARNINGS MANAGEMENT BY USING THE CHANGES IN ASSETS TURNOVER AND PROFIT MARGIN,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 32 , pp. 83–98, 2017, [Online]. Available: https://sid.ir/paper/197911/en

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