THE EFFECT OF EARNINGS MANAGEMENT ON THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS

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TARIVERDI YADOLLAH; MORADZADEH FARD MEHDI; ROSTAMI MARYAM

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2014 | Volume:6 | Issue:21 Page(s): 141-172

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Information Journal Paper

Title

THE EFFECT OF EARNINGS MANAGEMENT ON THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS

Author(s)

TARIVERDI YADOLLAH | MORADZADEH FARD MEHDI | ROSTAMI MARYAM | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

OPPORTUNISTIC EARNINGS MANAGEMENTQ2

KASZNIK MODELQ2

THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWSQ2

ADJUSTED BARTH MODELQ2

Abstract

In this study the effect of EARNINGS MANAGEMENT on THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS has examined. For measuring accruals, we have used cash flows approach. KASZNIK MODEL has been usedfor estimating EARNINGS MANAGEMENT. Also, ADJUSTED BARTH MODELhas been employed for measuring THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS by components of operating earnings.The hypothesis of current research is tested by panel data, using information of 70 companies in the Tehran Stock Exchange.Our findings show that EARNINGS MANAGEMENT by accruals decreases THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS, that is managers distort financial reporting and they do EARNINGS MANAGEMENT opportunistically to benefit themselves.

Cites

REAL EARNING MANAGEMENT, LEVEL AND VALUATION OF CASH HOLDING IN CORPORATIONS

References

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APA: Copy

TARIVERDI, YADOLLAH, MORADZADEH FARD, MEHDI, & ROSTAMI, MARYAM. (2014). THE EFFECT OF EARNINGS MANAGEMENT ON THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(21), 141-172. SID. https://sid.ir/paper/198273/en

Vancouver: Copy

TARIVERDI YADOLLAH, MORADZADEH FARD MEHDI, ROSTAMI MARYAM. THE EFFECT OF EARNINGS MANAGEMENT ON THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2014;6(21):141-172. Available from: https://sid.ir/paper/198273/en

IEEE: Copy

YADOLLAH TARIVERDI, MEHDI MORADZADEH FARD, and MARYAM ROSTAMI, “THE EFFECT OF EARNINGS MANAGEMENT ON THE ACCURACY OF PREDICTING FUTURE OPERATING CASH FLOWS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 21, pp. 141–172, 2014, [Online]. Available: https://sid.ir/paper/198273/en

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