THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND VALUE RELEVANCE OF ACCOUNTING INFORMTION

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SAJADI S.HOSSEIN; FARAZMAND HASAN; ARABI MEHDI

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 23-44

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND VALUE RELEVANCE OF ACCOUNTING INFORMTION

Author(s)

SAJADI S.HOSSEIN | FARAZMAND HASAN | ARABI MEHDI | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

VALUE RELEVANCEQ2

EARNINGS PER SHARE (EPS)Q2

ACCRUALSQ2

BOOK VALUE PER SHAREQ2

Abstract

The purpose of this research is investigation of the impact of EARNINGS MANAGEMENT on VALUE RELEVANCE of earnings per share and its book value as accounting information in the context of companies listed in Tehran stock exchange. This study used EARNINGS MANAGEMENT measures constructed by Leuz et al (2001) and Bhattacharya et al (2001) and examines the relationship between these measures and their impact on the VALUE RELEVANCE of accounting information. In this research, data are analyzed for the period of 2004-2009 by using of the Pooled Data system and Ordinary Least Square Regressions (OLS) Model. The results show that aggregate EARNINGS MANAGEMENT measures are significantly negatively associated with the VALUE RELEVANCE of earnings per share and its book value.

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APA: Copy

SAJADI, S.HOSSEIN, FARAZMAND, HASAN, & ARABI, MEHDI. (2012). THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND VALUE RELEVANCE OF ACCOUNTING INFORMTION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 23-44. SID. https://sid.ir/paper/198248/en

Vancouver: Copy

SAJADI S.HOSSEIN, FARAZMAND HASAN, ARABI MEHDI. THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND VALUE RELEVANCE OF ACCOUNTING INFORMTION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):23-44. Available from: https://sid.ir/paper/198248/en

IEEE: Copy

S.HOSSEIN SAJADI, HASAN FARAZMAND, and MEHDI ARABI, “THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND VALUE RELEVANCE OF ACCOUNTING INFORMTION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 23–44, 2012, [Online]. Available: https://sid.ir/paper/198248/en

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