CASH FROM OPERATIONS AND EARNINGS MANAGEMENT: K-S MODEL TEST

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BAZZAZ ZADEH H.REZA; DEHGHAN MANSUR

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

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Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:4 | Issue:9 Page(s): 23-40

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Information Journal Paper

Title

CASH FROM OPERATIONS AND EARNINGS MANAGEMENT: K-S MODEL TEST

Author(s)

BAZZAZ ZADEH H.REZA | DEHGHAN MANSUR | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

CASH FROM OPERATIONSQ3

ACCRUALS DISCRETIONARYQ2

ACCRUALSQ2

NON-DISCRETIONARY ACCRUALSQ3

KS MODELQ3

Abstract

In this research, by studying the relationship between cash flows of operations and ACCRUALS, discretionary accrual balances, and changed discretionary accrual balances (measured by K-S model) we investigate the existence of EARNINGS MANAGEMENT in the firms of TSE (Tehran Stock Exchange). In this study, we sample 591 year-firm, consisting of 197 firms during 1385 year to 1387 to test present research hypothesis. We categorize them regard to their cash flows into thirteen groups consist of three groups with negative and ten groups with positive cash flows. The results of correlation test indicate that in the majority of portfolios, earning management has been applied. Regression model test also demonstrate that firms with better performance are more willing to understate their earnings. However, the EARNINGS MANAGEMENT in positive portfolios is lower in comparison with negative ones.Furthermore, firms with poor performance are willing to overstate their earnings.

Cites

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

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APA: Copy

BAZZAZ ZADEH, H.REZA, & DEHGHAN, MANSUR. (2011). CASH FROM OPERATIONS AND EARNINGS MANAGEMENT: K-S MODEL TEST. MANAGEMENT ACCOUNTING, 4(9), 23-40. SID. https://sid.ir/paper/198906/en

Vancouver: Copy

BAZZAZ ZADEH H.REZA, DEHGHAN MANSUR. CASH FROM OPERATIONS AND EARNINGS MANAGEMENT: K-S MODEL TEST. MANAGEMENT ACCOUNTING[Internet]. 2011;4(9):23-40. Available from: https://sid.ir/paper/198906/en

IEEE: Copy

H.REZA BAZZAZ ZADEH, and MANSUR DEHGHAN, “CASH FROM OPERATIONS AND EARNINGS MANAGEMENT: K-S MODEL TEST,” MANAGEMENT ACCOUNTING, vol. 4, no. 9, pp. 23–40, 2011, [Online]. Available: https://sid.ir/paper/198906/en

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