THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND THE TYPES OF EARNINGS MANAGEMENT

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EBRAHIMI SEYED KAZEM; BAHRAMINASAB ALI; AHMADI MOGHADAM MANSOUR

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:30 Page(s): 83-102

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Title

THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND THE TYPES OF EARNINGS MANAGEMENT

Author(s)

EBRAHIMI SEYED KAZEM | BAHRAMINASAB ALI | AHMADI MOGHADAM MANSOUR | Issue Writer Certificate

Keywords

FINANCIAL LEVERAGEQ2

ACCRUALS MANAGEMENTQ2

REAL EARNINGS MANAGEMENT AND THE OVERALL LEVEL OF EARNINGS MANAGEMENTQ2

Abstract

In the accounting literature, research has been done on FINANCIAL LEVERAGE and earnings management. The results show that in spite of FINANCIAL LEVERAGE, companies tend to manipulate earnings through earnings management activities. This study investigates the relationship between FINANCIAL LEVERAGE and variety of earnings management of 107 firms were examined and various measures of earnings management, including Jones and Kothari ACCRUALS MANAGEMENT, REAL EARNINGS MANAGEMENT AND THE OVERALL LEVEL OF EARNINGS MANAGEMENT were investigated. FINANCIAL LEVERAGE and types of earnings management are the independent and dependent variables respectively. Results of multivariate regression model using panel data methods reveal no connection between FINANCIAL LEVERAGE, Jones and Kothari ACCRUALS MANAGEMENT and the overall level of earnings management. However there is a significant correlation between FINANCIAL LEVERAGE and real earnings management.

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APA: Copy

EBRAHIMI, SEYED KAZEM, BAHRAMINASAB, ALI, & AHMADI MOGHADAM, MANSOUR. (2016). THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND THE TYPES OF EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(30), 83-102. SID. https://sid.ir/paper/198256/en

Vancouver: Copy

EBRAHIMI SEYED KAZEM, BAHRAMINASAB ALI, AHMADI MOGHADAM MANSOUR. THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND THE TYPES OF EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(30):83-102. Available from: https://sid.ir/paper/198256/en

IEEE: Copy

SEYED KAZEM EBRAHIMI, ALI BAHRAMINASAB, and MANSOUR AHMADI MOGHADAM, “THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND THE TYPES OF EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 30, pp. 83–102, 2016, [Online]. Available: https://sid.ir/paper/198256/en

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