PRESENTATION OF A MODEL FOR MEASURING EARNINGS MANAGEMENT IN TEHRAN LISTED FIRMS

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YAGHOOBNEJAD A.; BANIMAHD B.; SHOKRI A.

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Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:12 Page(s): 1-16

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Title

PRESENTATION OF A MODEL FOR MEASURING EARNINGS MANAGEMENT IN TEHRAN LISTED FIRMS

Author(s)

YAGHOOBNEJAD A. | BANIMAHD B. | SHOKRI A. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

KASZNIK MODELQ2

Abstract

The purpose of this study is to investigate whether companies listed on Tehran Stock Exchange (TSE) conduct EARNINGS MANAGEMENT and to examine the effect of specific factors on it and present a model based on the effective factors. We tested our hypothesis using a sample of 648 Firm-year observations across nine Iranian industries from 2001 to 2008. KASZNIK MODEL was used to calculate the EARNINGS MANAGEMENT Index. Our results provide evidence that debt ratio, firm size, changing of CEO, return on assets (ROA), and last year EARNINGS MANAGEMENT index positively affect EARNINGS MANAGEMENT. However, variables such as tax, ownership structure, type of auditor, changing of auditor and industry do not affect EARNINGS MANAGEMENT.

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APA: Copy

YAGHOOBNEJAD, A., BANIMAHD, B., & SHOKRI, A.. (2012). PRESENTATION OF A MODEL FOR MEASURING EARNINGS MANAGEMENT IN TEHRAN LISTED FIRMS. MANAGEMENT ACCOUNTING, 5(12), 1-16. SID. https://sid.ir/paper/198934/en

Vancouver: Copy

YAGHOOBNEJAD A., BANIMAHD B., SHOKRI A.. PRESENTATION OF A MODEL FOR MEASURING EARNINGS MANAGEMENT IN TEHRAN LISTED FIRMS. MANAGEMENT ACCOUNTING[Internet]. 2012;5(12):1-16. Available from: https://sid.ir/paper/198934/en

IEEE: Copy

A. YAGHOOBNEJAD, B. BANIMAHD, and A. SHOKRI, “PRESENTATION OF A MODEL FOR MEASURING EARNINGS MANAGEMENT IN TEHRAN LISTED FIRMS,” MANAGEMENT ACCOUNTING, vol. 5, no. 12, pp. 1–16, 2012, [Online]. Available: https://sid.ir/paper/198934/en

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