GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE

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ARABSALEHI MEHDI; BARI SAMANEH; BEHSHOUR ISAAC

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:9 | Issue:36 Page(s): 73-87

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Information Journal Paper

Title

GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE

Author(s)

ARABSALEHI MEHDI | BARI SAMANEH | BEHSHOUR ISAAC | Issue Writer Certificate

Keywords

FINANCIAL CRISISQ2

EARNINGS MANAGEMENTQ2

ADJUSTED JONES MODELQ2

INCOME SMOOTHINGQ2

Abstract

Every so often, the world economy is experiencing a FINANCIAL CRISIS. Awareness of the impact of the global FINANCIAL CRISIS on EARNINGS MANAGEMENT affects investors' decisions. That's why in this study was tried to be studied the impact of global FINANCIAL CRISIS on the amount of EARNINGS MANAGEMENT in listed companies in Tehran Stock Exchange. To test this effect, the numbers of 130 companies listed in Tehran Stock Exchange were studied. In this paper, EARNINGS MANAGEMENT indicators are measured and expressed by using the modified Jones model and the determining of amount of INCOME SMOOTHING. Paired t-test method was used in statistical analysis. The findings suggest that the amount of EARNINGS MANAGEMENT has decreased in firms listed in the Tehran Stock Exchange during the global FINANCIAL CRISIS.

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APA: Copy

ARABSALEHI, MEHDI, BARI, SAMANEH, & BEHSHOUR, ISAAC. (2018). GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(36 ), 73-87. SID. https://sid.ir/paper/198238/en

Vancouver: Copy

ARABSALEHI MEHDI, BARI SAMANEH, BEHSHOUR ISAAC. GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;9(36 ):73-87. Available from: https://sid.ir/paper/198238/en

IEEE: Copy

MEHDI ARABSALEHI, SAMANEH BARI, and ISAAC BEHSHOUR, “GLOBAL FINANCIAL CRISIS AND EARNINGS MANAGEMENT IN FIRMS LISTED IN THE TEHRAN STOCK EXCHANGE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 36 , pp. 73–87, 2018, [Online]. Available: https://sid.ir/paper/198238/en

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