THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT

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MOLLAZADEH MOHAMMAD; LARI DASHTBAYAZ MAHMOUD; SAEI MOHAMMAD JAVAD

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:30 Page(s): 37-59

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Title

THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT

Author(s)

MOLLAZADEH MOHAMMAD | LARI DASHTBAYAZ MAHMOUD | SAEI MOHAMMAD JAVAD | Issue Writer Certificate

Keywords

CEO'S FINANCIAL KNOWLEDGEQ1

ACCRUAL-BASED EARNINGS MANAGEMENTQ1

REAL EARNINGS MANAGEMENTQ1

Abstract

The aim of this study is to investigate the impact of CEO'S FINANCIAL KNOWLEDGE on earnings management and whether CEO's with financial knowledge engage in more or less earning management than others. In doing so in 130 companies listed in Thehran Stock Exchange we distinguish between ACCRUAL-BASED EARNINGS MANAGEMENT, and REAL EARNINGS MANAGEMENT. Multi-variables pooled/panel regression models and equality of means test are applied.Findings indicate that CEO'S FINANCIAL KNOWLEDGE does not affect earnings management. In addition, we find no difference between earning management in companies with CEO'S FINANCIAL KNOWLEDGE than those without such experience.

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APA: Copy

MOLLAZADEH, MOHAMMAD, LARI DASHTBAYAZ, MAHMOUD, & SAEI, MOHAMMAD JAVAD. (2016). THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(30), 37-59. SID. https://sid.ir/paper/198260/en

Vancouver: Copy

MOLLAZADEH MOHAMMAD, LARI DASHTBAYAZ MAHMOUD, SAEI MOHAMMAD JAVAD. THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(30):37-59. Available from: https://sid.ir/paper/198260/en

IEEE: Copy

MOHAMMAD MOLLAZADEH, MAHMOUD LARI DASHTBAYAZ, and MOHAMMAD JAVAD SAEI, “THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 30, pp. 37–59, 2016, [Online]. Available: https://sid.ir/paper/198260/en

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