A DIAGNOSTIC FOR EARNING MANAGEMENT BY USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN

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HEJAZI REZVAN; ADAMPIRA SAMIRA; BAHRAMI ZYIARANI MOSTAFA

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:29 Page(s): 73-95

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Information Journal Paper

Title

A DIAGNOSTIC FOR EARNING MANAGEMENT BY USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN

Author(s)

HEJAZI REZVAN | ADAMPIRA SAMIRA | BAHRAMI ZYIARANI MOSTAFA | Issue Writer Certificate

Keywords

ACCRUALS INVOLUNTARYQ2

PROFIT MARGINQ2

ASSET TURNOVERQ2

EARNINGS MANAGEMENTQ2

JOAN DUPONT RATIOQ2

Abstract

Because of the economic situation of companies can be effective in motivating managers to manipulate earnings, it is likely that the motivation for EARNINGS MANAGEMENT practices be different in companies, and since financial advisers, investors, governments and… to various reasons, are interested to evaluating the performance of company. So different groups for evaluate company performance can use Dupont analysis. Therefore, in this study, this ratio is used to detect EARNINGS MANAGEMENT. Sample consists of 100 companies listed in Tehran Stock Exchange for the years 2002 till 2012 was selected. In this research study to evaluate and predict patterns of multiple regression analysis using ordinary least squares and logistic regression were used. Our findings indicate that the ratio ATO/ PM at identifying the information of EARNINGS MANAGEMENT is more than involuntary accruals, as well as changes in the ATO and PM in the opposite direction is due to EARNINGS MANAGEMENT.

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APA: Copy

HEJAZI, REZVAN, ADAMPIRA, SAMIRA, & BAHRAMI ZYIARANI, MOSTAFA. (2016). A DIAGNOSTIC FOR EARNING MANAGEMENT BY USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(29), 73-95. SID. https://sid.ir/paper/198153/en

Vancouver: Copy

HEJAZI REZVAN, ADAMPIRA SAMIRA, BAHRAMI ZYIARANI MOSTAFA. A DIAGNOSTIC FOR EARNING MANAGEMENT BY USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(29):73-95. Available from: https://sid.ir/paper/198153/en

IEEE: Copy

REZVAN HEJAZI, SAMIRA ADAMPIRA, and MOSTAFA BAHRAMI ZYIARANI, “A DIAGNOSTIC FOR EARNING MANAGEMENT BY USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 29, pp. 73–95, 2016, [Online]. Available: https://sid.ir/paper/198153/en

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