The Impact of the Life Cycle of a Commercial Unit on Earning Management through Real Activities

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Mehrabanpour Mohamadreza; Azarkhosh Hamid; Hassanzadeh Kuchou M.; ARABI MEHRAN

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:46 Page(s): 107-130

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Title

The Impact of the Life Cycle of a Commercial Unit on Earning Management through Real Activities

Author(s)

Mehrabanpour Mohamadreza | Azarkhosh Hamid | Hassanzadeh Kuchou M. | ARABI MEHRAN | Issue Writer Certificate

Keywords

Life Cycle of a Business UnitQ2

Earnings ManagementQ2

Discretionary Unusual CostsQ2

Abnormal Production CostsQ1

Unusual Operating Cash Flows.Q1

Abstract

The main objective of this research is to examine impact of the Life Cycle of a Business Unit on Earnings Management through the real activities. To achieve the research objectives, using the method of screening, 70 Iranian listed companies from the research population was chosen as sample. The Eviews and Microfit statistical packages were utilized for running the analysis. The Subsidiary research hypotheses were investigated based on three indicators for assessing the Earnings Management through real activities and was tested by multiple regression. The results of this study show that the extent of using Earnings Management through real activities in Iranian listed companies in different stages of the company’ s life cycle is different. With regard to testing the first and second hypotheses, the results showed that management proceed to Earnings Management activities at the stage of maturity more than other steps, through unusual production costs of the comply. Also the results of testing third hypothesis shows that Iranian listed companies that are on the wane in the final years of the life, are proceed to Earnings Management activities through unusual operational cash flows which means that when a company is close to the final years of its life, uses operational cash flows, more than other kinds of real Earnings Management.

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APA: Copy

Mehrabanpour, Mohamadreza, Azarkhosh, Hamid, Hassanzadeh Kuchou, M., & ARABI, MEHRAN. (2020). The Impact of the Life Cycle of a Commercial Unit on Earning Management through Real Activities. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(46 ), 107-130. SID. https://sid.ir/paper/198098/en

Vancouver: Copy

Mehrabanpour Mohamadreza, Azarkhosh Hamid, Hassanzadeh Kuchou M., ARABI MEHRAN. The Impact of the Life Cycle of a Commercial Unit on Earning Management through Real Activities. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(46 ):107-130. Available from: https://sid.ir/paper/198098/en

IEEE: Copy

Mohamadreza Mehrabanpour, Hamid Azarkhosh, M. Hassanzadeh Kuchou, and MEHRAN ARABI, “The Impact of the Life Cycle of a Commercial Unit on Earning Management through Real Activities,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 46 , pp. 107–130, 2020, [Online]. Available: https://sid.ir/paper/198098/en

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