EXPLAINING THE ROLE OF DEBT AND DIVERSIFICATION IN EARNING MANAGEMENT

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NIKOOMARAM HASHEM; HADIAN SEYYED AMIN

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:5 | Issue:20 Page(s): 1-28

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Information Journal Paper

Title

EXPLAINING THE ROLE OF DEBT AND DIVERSIFICATION IN EARNING MANAGEMENT

Author(s)

NIKOOMARAM HASHEM | HADIAN SEYYED AMIN | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

EARNINGS MANAGEMENTQ2

DEBTQ2

CORPORATE DIVERSIFICATIONQ2

Abstract

In recent years, the attention of many students at university and accounting professors went toward earning management. Thus identifying of affecting earning management factors can help financial statements users widely. DEBT and diversification can be one of the important factors that affected earning management. The purpose of this research is investigating the relationship among DEBT, diversification and earning management in parent companies listed in Tehran Stock Exchange. With the using of 41 sample of parent companies during 6 years (from 1383 to 1388), five Earnings-management measure and ordinary-least-square regression (OLS) method, we conclude that there is no relationship between DEBT and earning management, diversification and earning management and also DEBT and earning management in diversified firms.

Cites

THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT

References

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APA: Copy

NIKOOMARAM, HASHEM, & HADIAN, SEYYED AMIN. (2014). EXPLAINING THE ROLE OF DEBT AND DIVERSIFICATION IN EARNING MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(20), 1-28. SID. https://sid.ir/paper/198051/en

Vancouver: Copy

NIKOOMARAM HASHEM, HADIAN SEYYED AMIN. EXPLAINING THE ROLE OF DEBT AND DIVERSIFICATION IN EARNING MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;5(20):1-28. Available from: https://sid.ir/paper/198051/en

IEEE: Copy

HASHEM NIKOOMARAM, and SEYYED AMIN HADIAN, “EXPLAINING THE ROLE OF DEBT AND DIVERSIFICATION IN EARNING MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 20, pp. 1–28, 2014, [Online]. Available: https://sid.ir/paper/198051/en

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