THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FUTURE PROFITABILITY

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BANIMAHD BAHMAN; KAZEMI MOHSEN ABADI HAMED

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:15 Page(s): 1-19

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Title

THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FUTURE PROFITABILITY

Author(s)

BANIMAHD BAHMAN | KAZEMI MOHSEN ABADI HAMED | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

FUTURE PROFITABILITYQ2

SIZEQ2

LEVERAGEQ2

Abstract

This paper investigates relationship between EARNINGS MANAGEMENT and FUTURE PROFITABILITY in listed companies in Tehran stock exchange during 2001 to 2007.Research method in this study is correlation .The results indicate that the EARNINGS MANAGEMENT is positively related to the future firm profitability. There is a negative relation between FUTURE PROFITABILITY and firm SIZE and financial LEVERAGE in study sample. Our findings contribute to the literature on EARNINGS MANAGEMENT that form of the EARNINGS MANAGEMENT is income smoothing in Iran. This finding could be helped to user of the financial statements for analyzing of financial statement in a better manner. Meanwhile, research results confirm efficient perspective of the positive accounting theory on EARNINGS MANAGEMENT.

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APA: Copy

BANIMAHD, BAHMAN, & KAZEMI MOHSEN ABADI, HAMED. (2012). THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FUTURE PROFITABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(15), 1-19. SID. https://sid.ir/paper/198194/en

Vancouver: Copy

BANIMAHD BAHMAN, KAZEMI MOHSEN ABADI HAMED. THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FUTURE PROFITABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(15):1-19. Available from: https://sid.ir/paper/198194/en

IEEE: Copy

BAHMAN BANIMAHD, and HAMED KAZEMI MOHSEN ABADI, “THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FUTURE PROFITABILITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 15, pp. 1–19, 2012, [Online]. Available: https://sid.ir/paper/198194/en

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