THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT ACTIVITIES AND FUTURE PERFORMANCE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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.

SAEIDI A.; HAMIDIAN N.; RABIEE H.

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:17 Page(s): 45-58

Download Full-Text

Persian Verion

View:

4,449

Download:

Cites:

Information Journal Paper

Title

THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT ACTIVITIES AND FUTURE PERFORMANCE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

SAEIDI A. | HAMIDIAN N. | RABIEE H. | Issue Writer Certificate

Keywords

REAL EARNINGS MANAGEMENTQ1

ABNORMAL CASH FLOWS FROM OPERATIONSQ2

ABNORMAL DISCRETIONARY EXPENDITURESQ2

ABNORMAL COST OF PRODUCTIONQ2

Abstract

There is considerable research on accrual-based earnings management in accounting literature but, real activities-based earnings management and its effects are less investigated. The purpose of this research is to investigate the relation of REAL EARNINGS MANAGEMENT activities and future performance of listed companies in Tehran Stock Exchange.This research utilizes panel data method and a sample of 123 firms during the period 2000-2010. Following Cohen & Zarowin (2010), we use the ABNORMAL CASH FLOWS FROM OPERATIONS, ABNORMAL COST OF PRODUCTION and ABNORMAL DISCRETIONARY EXPENDITURES as proxies of REAL EARNINGS MANAGEMENT activities. The future cash flows from operations and future earnings from operations are considered as proxies of future performance.The results indicate that there is a negative and significant relationship between ABNORMAL CASH FLOWS FROM OPERATIONS, ABNORMAL COST OF PRODUCTION, and ABNORMAL DISCRETIONARY EXPENDITURES as the proxies of REAL EARNINGS MANAGEMENT and future performance.

Cites

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

References

Cite

APA: Copy

SAEIDI, A., HAMIDIAN, N., & RABIEE, H.. (2013). THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT ACTIVITIES AND FUTURE PERFORMANCE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 6(17), 45-58. SID. https://sid.ir/paper/198917/en

Vancouver: Copy

SAEIDI A., HAMIDIAN N., RABIEE H.. THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT ACTIVITIES AND FUTURE PERFORMANCE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2013;6(17):45-58. Available from: https://sid.ir/paper/198917/en

IEEE: Copy

A. SAEIDI, N. HAMIDIAN, and H. RABIEE, “THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT ACTIVITIES AND FUTURE PERFORMANCE OF THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 6, no. 17, pp. 45–58, 2013, [Online]. Available: https://sid.ir/paper/198917/en

Related Journal Papers