THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CASH FLOW FORECAST

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FARSAD AMANOLLAHI GHOLAMREZA; BINTI MUHAMMAD JORIAH

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:7 | Issue:28 Page(s): 115-129

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Title

THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CASH FLOW FORECAST

Author(s)

FARSAD AMANOLLAHI GHOLAMREZA | BINTI MUHAMMAD JORIAH | Issue Writer Certificate

Keywords

PROFIT MANAGEMENTQ2

CASH FLOWQ2

FINANCIAL LEVERAGEQ2

RETURN ON ASSETSQ2

ACCRUALSQ2

Abstract

Cash flows prediction results in creating limitations in opportunistic earnings management. When management publishes CASH FLOW forecasts, it commits to present a certain combination of income by using ACCRUALS in return to CASH FLOWs that leads to a reduction in degree of freedom in earnings management. In the present research we have used a positive, quasi- experimental and post-incidental method to approve variables. Dependent variable is Earnings management and Independent variable include: size, RETURN ON ASSETS, growth of sales of firm, CASH FLOW prediction in previous years, market value to book value ratio and firm's FINANCIAL LEVERAGE.Based on findings in this research it can be suggested to investors in Tehran Stock Exchange to rely on firms the present their CASH FLOWs and it can be shown that the earnings presented show firms' real earnings. The investors and creditors should pay more attention to firms' CASH FLOW because it is one of managers' control tools to reduce earnings management.The investors should consider the factors and real signs of real earnings management and pay attention to their effects on CASH FLOWs as an index of firm's performance when they are making decisions to invest in firms.

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APA: Copy

FARSAD AMANOLLAHI, GHOLAMREZA, & BINTI MUHAMMAD, JORIAH. (2016). THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CASH FLOW FORECAST. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(28), 115-129. SID. https://sid.ir/paper/198028/en

Vancouver: Copy

FARSAD AMANOLLAHI GHOLAMREZA, BINTI MUHAMMAD JORIAH. THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CASH FLOW FORECAST. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;7(28):115-129. Available from: https://sid.ir/paper/198028/en

IEEE: Copy

GHOLAMREZA FARSAD AMANOLLAHI, and JORIAH BINTI MUHAMMAD, “THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CASH FLOW FORECAST,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 28, pp. 115–129, 2016, [Online]. Available: https://sid.ir/paper/198028/en

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