Explaining a Model for Earnings Management in Bankrupt corporation and Compare it to the Modified Jones Model

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Fadakar S.Mehdi; Faghani Makarani Khosro; ZABIHI ALI

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:43 Page(s): 153-176

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Information Journal Paper

Title

Explaining a Model for Earnings Management in Bankrupt corporation and Compare it to the Modified Jones Model

Author(s)

Fadakar S.Mehdi | Faghani Makarani Khosro | ZABIHI ALI | Issue Writer Certificate

Keywords

Earnings ManagementQ2

AccrualsQ2

Changes in Fixed AssetsQ1

DepreciationQ1

Abstract

Earnings Management models are designed according to economical and environmental conditions of each country. The purpose of this research is to design a suitable model for Tehran Stock Exchange, test it for bankrupt firms and Compare it with the Jones modified model. in order to achieve this purpose, we use cross sectional regression and software R to factor analyses all the variables affecting Accruals. since it becomes clear which variables have the most impact on Accruals. the method has been trial and error. The explained model is originated from factor analysis. the model has been compared with the Jones modified model in two forms. A) Comparison based on statistical indicators, indicated that the explained model was better than the Jones modified model. B) Comparison to identify earning management before and after bankruptcy. The explained model showed us that 32 firms out of 37, had more earning management before bankruptcy, while the Jones modified model identified only 24 firms. also this model was tested for the top firms of Tehran Stock Exchange. the results showed that the top firms have less earning management than bankrupt firms.

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APA: Copy

Fadakar, S.Mehdi, Faghani Makarani, Khosro, & ZABIHI, ALI. (2019). Explaining a Model for Earnings Management in Bankrupt corporation and Compare it to the Modified Jones Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(43 ), 153-176. SID. https://sid.ir/paper/198040/en

Vancouver: Copy

Fadakar S.Mehdi, Faghani Makarani Khosro, ZABIHI ALI. Explaining a Model for Earnings Management in Bankrupt corporation and Compare it to the Modified Jones Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(43 ):153-176. Available from: https://sid.ir/paper/198040/en

IEEE: Copy

S.Mehdi Fadakar, Khosro Faghani Makarani, and ALI ZABIHI, “Explaining a Model for Earnings Management in Bankrupt corporation and Compare it to the Modified Jones Model,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 43 , pp. 153–176, 2019, [Online]. Available: https://sid.ir/paper/198040/en

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