ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT

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BAGHOUMIAN RAFIK; MOHAMMADI HOJJAT; TAHERI MANSOUR

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:32 Page(s): 29-42

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Information Journal Paper

Title

ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT

Author(s)

BAGHOUMIAN RAFIK | MOHAMMADI HOJJAT | TAHERI MANSOUR | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

GROSS DOMESTIC PRODUCTQ1

ECONOMIC DOWNTURNQ1

Abstract

In accounting literature, EARNINGS MANAGEMENT has been a considerable issue. Many variables influence earning management. The purpose of this study is to examine the relationship between ECONOMIC DOWNTURN and EARNINGS MANAGEMENT. Statistical population of the research is listed companies in Tehran stock exchange between 2009 to 2014. In Statistical population, a sample of 115 companies is investigated to tests hypothesis. The study makes use of discretionary accruals as a proxy for EARNINGS MANAGEMENT. The modified Jones model is used to measure discretionary accruals. The ordinary least square method was used to test hypothesis. The findings of the study provide evidence that there is a direct and significant relationship between ECONOMIC DOWNTURN and EARNINGS MANAGEMENT. In other words, in ECONOMIC DOWNTURN, EARNINGS MANAGEMENT increases. Moreover, the results show that fluctuations of GROSS DOMESTIC PRODUCT as a macroeconomic variable affect EARNINGS MANAGEMENT.

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