THE EFFECT OF DISCLOSURE OF STRATEGIC, NON-FINANCIAL AND FINANCIAL INFORMATION ON EARNINGS MANAGEMENT

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GHORBANI BEHZAD; HOSSEINI GHONCHEH S.J.; MOHAMMADI LAR ZAHRA

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:35 Page(s): 23-40

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Title

THE EFFECT OF DISCLOSURE OF STRATEGIC, NON-FINANCIAL AND FINANCIAL INFORMATION ON EARNINGS MANAGEMENT

Author(s)

GHORBANI BEHZAD | HOSSEINI GHONCHEH S.J. | MOHAMMADI LAR ZAHRA | Issue Writer Certificate

Keywords

INFORMATION DISCLOSUREQ1

STRATEGIC INFORMATIONQ1

NON-FINANCIAL INFORMATIONQ3

FINANCIAL INFORMATIONQ1

EARNINGS MANAGEMENTQ2

Abstract

This research examines the effect of disclosure of strategic, non-financial and FINANCIAL INFORMATION on EARNINGS MANAGEMENT of companies in Tehran stock exchange. To evaluate disclosure of strategic, non-financial and FINANCIAL INFORMATION a grading form such as Riahi and Arab (2011) has been used. Also for measure EARNINGS MANAGEMENT Kothari's model (2005) has been used. Results of the research have been analyzed by multi variable liner regression and. The research includes 104 companies as statistical sample. Results show that disclosure of STRATEGIC INFORMATION, nonfinancial and financial has meaningful effect on earning management. In this way, the increase in the disclosure of FINANCIAL INFORMATION have been reduced EARNINGS MANAGEMENT, while increasing disclosure of strategic and FINANCIAL INFORMATION/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank"> NON-FINANCIAL INFORMATION EARNINGS MANAGEMENT has also increased. the results disclosure of FINANCIAL INFORMATION are consistent with the findings of the Jo & Kim (2007) and Riahi & Arab (2011).

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APA: Copy

GHORBANI, BEHZAD, HOSSEINI GHONCHEH, S.J., & MOHAMMADI LAR, ZAHRA. (2017). THE EFFECT OF DISCLOSURE OF STRATEGIC, NON-FINANCIAL AND FINANCIAL INFORMATION ON EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(35 ), 23-40. SID. https://sid.ir/paper/197938/en

Vancouver: Copy

GHORBANI BEHZAD, HOSSEINI GHONCHEH S.J., MOHAMMADI LAR ZAHRA. THE EFFECT OF DISCLOSURE OF STRATEGIC, NON-FINANCIAL AND FINANCIAL INFORMATION ON EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(35 ):23-40. Available from: https://sid.ir/paper/197938/en

IEEE: Copy

BEHZAD GHORBANI, S.J. HOSSEINI GHONCHEH, and ZAHRA MOHAMMADI LAR, “THE EFFECT OF DISCLOSURE OF STRATEGIC, NON-FINANCIAL AND FINANCIAL INFORMATION ON EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 35 , pp. 23–40, 2017, [Online]. Available: https://sid.ir/paper/197938/en

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