ACCOUNTING FLEXIBILITY AND MANAGERS' OPTIMISM: TEST OF MANAGEMENT DISCRETION THEORY

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BARARI NOKASHTI SOGHRA; BANIMAHD BAHMAN; YAGHOUBNEJAD AHMAD

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Journal: MANAGEMENT ACCOUNTING Year:2018 | Volume:11 | Issue:37 Page(s): 1-14

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Title

ACCOUNTING FLEXIBILITY AND MANAGERS' OPTIMISM: TEST OF MANAGEMENT DISCRETION THEORY

Author(s)

BARARI NOKASHTI SOGHRA | BANIMAHD BAHMAN | YAGHOUBNEJAD AHMAD | Issue Writer Certificate

Keywords

ACCOUNTING FLEXIBILITYQ1

MANAGERIAL DISCRETIONQ1

ABNORMAL OPERATING ASSETS NETQ1

MANAGERS' OPTIMISMQ1

Abstract

The purpose of this study was to investigate the relationship between ACCOUNTING FLEXIBILITY and the MANAGERS' OPTIMISM in earnings forecast based on the theory of MANAGERIAL DISCRETION. The statistical sample of the research includes 129 companies from listed companies in Tehran Stock Exchange between 2008 to 2016. The results of the research show that there is a direct and meaningful relationship between the amount of ACCOUNTING FLEXIBILITY with earnings predictive growth and predictive error by management. As firms with high ACCOUNTING FLEXIBILITY have a more optimistic prediction than companies with low ACCOUNTING FLEXIBILITY. Also, companies with higher ACCOUNTING FLEXIBILITY through earnings manipulation have been able to increase earnings above Forecast earnings and their earnings forecast error is positive, but firms with low ACCOUNTING FLEXIBILITY due to the effect Cumulative of the past accruals management has been confronted with a limitation on Manipulation of current period earnings and future periods, so the predictive error of their earnings is negative. According to the results of the research, it is suggested to investors and analysts to be attentive to managers' Opportunistic optimism When they use earnings Forecast by Managers.

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APA: Copy

BARARI NOKASHTI, SOGHRA, BANIMAHD, BAHMAN, & YAGHOUBNEJAD, AHMAD. (2018). ACCOUNTING FLEXIBILITY AND MANAGERS' OPTIMISM: TEST OF MANAGEMENT DISCRETION THEORY. MANAGEMENT ACCOUNTING, 11(37 ), 1-14. SID. https://sid.ir/paper/198768/en

Vancouver: Copy

BARARI NOKASHTI SOGHRA, BANIMAHD BAHMAN, YAGHOUBNEJAD AHMAD. ACCOUNTING FLEXIBILITY AND MANAGERS' OPTIMISM: TEST OF MANAGEMENT DISCRETION THEORY. MANAGEMENT ACCOUNTING[Internet]. 2018;11(37 ):1-14. Available from: https://sid.ir/paper/198768/en

IEEE: Copy

SOGHRA BARARI NOKASHTI, BAHMAN BANIMAHD, and AHMAD YAGHOUBNEJAD, “ACCOUNTING FLEXIBILITY AND MANAGERS' OPTIMISM: TEST OF MANAGEMENT DISCRETION THEORY,” MANAGEMENT ACCOUNTING, vol. 11, no. 37 , pp. 1–14, 2018, [Online]. Available: https://sid.ir/paper/198768/en

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