ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BAGHOUMIAN RAFIK; MOHAMMADI HOJJAT; TAHERI MANSOUR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

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

Download Full-Text

Persian Verion

View:

4,341

Download:

Cites:

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.

Cites

No record.

References

No record.

Cite

APA: Copy

BAGHOUMIAN, RAFIK, MOHAMMADI, HOJJAT, & TAHERI, MANSOUR. (2017). ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT. MANAGEMENT ACCOUNTING, 10(32), 29-42. SID. https://sid.ir/paper/198669/en

Vancouver: Copy

BAGHOUMIAN RAFIK, MOHAMMADI HOJJAT, TAHERI MANSOUR. ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT. MANAGEMENT ACCOUNTING[Internet]. 2017;10(32):29-42. Available from: https://sid.ir/paper/198669/en

IEEE: Copy

RAFIK BAGHOUMIAN, HOJJAT MOHAMMADI, and MANSOUR TAHERI, “ECONOMIC DOWNTURN AND EARNINGS MANAGEMENT,” MANAGEMENT ACCOUNTING, vol. 10, no. 32, pp. 29–42, 2017, [Online]. Available: https://sid.ir/paper/198669/en

Related Journal Papers