THE ANALYSIS OF POWER AND SPECIFICATION OF DISCRETIONARY ACCRUALS -BASED MODELS AND DISCRETIONARY REVENUES-BASED MODEL TO DETECT EARNINGS MANAGEMENT

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RAHNAMAYE ROODPOSHTI FEREYDOON; REZAEI SADEGH; SALEHI ALLAHKARAM

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Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:23 Page(s): 17-40

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Title

THE ANALYSIS OF POWER AND SPECIFICATION OF DISCRETIONARY ACCRUALS -BASED MODELS AND DISCRETIONARY REVENUES-BASED MODEL TO DETECT EARNINGS MANAGEMENT

Author(s)

RAHNAMAYE ROODPOSHTI FEREYDOON | REZAEI SADEGH | SALEHI ALLAHKARAM | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

DISCRETIONARY REVENUESQ2

VALUE RELEVANCE MEASUREQ2

INFORMATION ASYMMETRY MEASUREQ2

Q TOBIN MEASUREQ2

Abstract

Prior studies document that managers may manage earnings to effect on the market value of stock or opportunistic objectives through the DISCRETIONARY ACCRUALS and revenuesmodels. The purpose of this study is to investigate the power of the DISCRETIONARY ACCRUALS and revenuesmodel to forecast the EARNINGS MANAGEMENT in the listed companies on the Tehran Stock Exchange (TSE). Also, we investigated the effect every one from these models on market value of stock and their relationship with information asymmetry and Q TOBIN MEASUREs in companies listed on the TSE. The methodology is a data-gathering method and correlation by using multiple regressions and a sample including 1000 years-firms during 2001-2010.The results show that the DISCRETIONARY ACCRUALS-based EARNINGS MANAGEMENT models have more abilityin forecasting of EARNINGS MANAGEMENT in comparison todiscretionary revenues-based EARNINGS MANAGEMENT model. In addition, in contrast to DISCRETIONARY ACCRUALS-based EARNINGS MANAGEMENT measure, the DISCRETIONARY REVENUES-based EARNINGS MANAGEMENT model is an influential and relevance variable on the market value of firm` stock. None of EARNINGS MANAGEMENT models don’t confirm correlation between EARNINGS MANAGEMENT criteria with INFORMATION ASYMMETRY MEASURE and alone calculated EARNINGS MANAGEMENT on the basis of Kasznik model has significant relationship with Q TOBIN MEASURE.

Cites

REAL EARNING MANAGEMENT, LEVEL AND VALUATION OF CASH HOLDING IN CORPORATIONS

References

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APA: Copy

RAHNAMAYE ROODPOSHTI, FEREYDOON, REZAEI, SADEGH, & SALEHI, ALLAHKARAM. (2014). THE ANALYSIS OF POWER AND SPECIFICATION OF DISCRETIONARY ACCRUALS -BASED MODELS AND DISCRETIONARY REVENUES-BASED MODEL TO DETECT EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(23), 17-40. SID. https://sid.ir/paper/198158/en

Vancouver: Copy

RAHNAMAYE ROODPOSHTI FEREYDOON, REZAEI SADEGH, SALEHI ALLAHKARAM. THE ANALYSIS OF POWER AND SPECIFICATION OF DISCRETIONARY ACCRUALS -BASED MODELS AND DISCRETIONARY REVENUES-BASED MODEL TO DETECT EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(23):17-40. Available from: https://sid.ir/paper/198158/en

IEEE: Copy

FEREYDOON RAHNAMAYE ROODPOSHTI, SADEGH REZAEI, and ALLAHKARAM SALEHI, “THE ANALYSIS OF POWER AND SPECIFICATION OF DISCRETIONARY ACCRUALS -BASED MODELS AND DISCRETIONARY REVENUES-BASED MODEL TO DETECT EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 23, pp. 17–40, 2014, [Online]. Available: https://sid.ir/paper/198158/en

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