THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION

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POURZAMANI ZAHRA; JAHANSHAD AZITA; ZAERY ALI HOSSEIN

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:6 Page(s): 39-63

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Title

THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION

Author(s)

POURZAMANI ZAHRA | JAHANSHAD AZITA | ZAERY ALI HOSSEIN | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ3

VALUE-RELEVANCEQ3

DISCRETIONARY ACCRUALSQ2

Abstract

This paper examines the relative VALUE-RELEVANCE of both earnings and book value in the presence of three alternative sources of EARNINGS MANAGEMENT: short-term DISCRETIONARY ACCRUALS, long term DISCRETIONARY ACCRUALS, and total DISCRETIONARY ACCRUALS. DISCRETIONARY ACCRUALS are commonly used as a measure of EARNINGS MANAGEMENT. A contribution of this paper is the development of models to estimate short-term and long-term DISCRETIONARY ACCRUALS. This enables investigation of differential effect on VALUE-RELEVANCE of EARNINGS MANAGEMENT through the use of short-term versus long-term DISCRETIONARY ACCRUALS.The research sample is selected from companies listed in Tehran Stock Exchange for the period of 1999-2007. F-test in Correlation analysis is used as surveying the Correlation punctual and t-student test is used for testing the research hypotheses.The results demonstrate that EARNINGS MANAGEMENT has an impact on VALUE-RELEVANCE of both earnings and book value. For firm’s whose DISCRETIONARY ACCRUALS indicate EARNINGS MANAGEMENT, the VALUE-RELEVANCE of earnings is lower than for firms without EARNINGS MANAGEMENT. Moreover, EARNINGS MANAGEMENT via long-term DISCRETIONARY ACCRUALS merely has an impact on the valuerelevance of book value.

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APA: Copy

POURZAMANI, ZAHRA, JAHANSHAD, AZITA, & ZAERY, ALI HOSSEIN. (2010). THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(6), 39-63. SID. https://sid.ir/paper/198083/en

Vancouver: Copy

POURZAMANI ZAHRA, JAHANSHAD AZITA, ZAERY ALI HOSSEIN. THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(6):39-63. Available from: https://sid.ir/paper/198083/en

IEEE: Copy

ZAHRA POURZAMANI, AZITA JAHANSHAD, and ALI HOSSEIN ZAERY, “THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 6, pp. 39–63, 2010, [Online]. Available: https://sid.ir/paper/198083/en

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