THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION

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MOHAMMADI MEHDI; BAHMAN ABADI MARZIEH; HOSSIENI SEYED RASUL

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Journal: JOURNAL OF BUSINESS MANAGEMENT Year:2011 | Volume:2 | Issue:9 Page(s): 49-68

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Information Journal Paper

Title

THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION

Author(s)

MOHAMMADI MEHDI | BAHMAN ABADI MARZIEH | HOSSIENI SEYED RASUL | Issue Writer Certificate

Keywords

VALUE-RELEVANCEQ3

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

SHORT-TERM DISCRETIONARY ACCRUALSQ2

LONG-TERM DISCRETIONARY ACCRUALSQ2

Abstract

This paper examines the relative VALUE-RELEVANCE of both earnings and book value in the presence of three alternative sources of EARNINGS MANAGEMENT: short-term DISCRETIONARY ACCRUALS, long-term DISCRETIONARY ACCRUALS, and total DISCRETIONARY ACCRUALS. For firm’s whose DISCRETIONARY ACCRUALS indicate EARNINGS MANAGEMENT, the VALUE-RELEVANCE of earnings is expected to be lower than for firms without EARNINGS MANAGEMENT. Furthermore, in the presence of EARNINGS MANAGEMENT, it is expected that there will be a shift from a reliance on earnings to a reliance on book value in the valuation process. This would be reflected in a decrease in the VALUE-RELEVANCE of earnings and an increase in the VALUE-RELEVANCE of book value.Discretionary accruals are commonly used as a measure of EARNINGS MANAGEMENT. A contribution of this paper is the development of models to estimate short-term and long-term DISCRETIONARY ACCRUALS. This enables investigation of differential effect on VALUE-RELEVANCE of EARNINGS MANAGEMENT through the use of short-term versus long-term DISCRETIONARY ACCRUALS.The results demonstrate that EARNINGS MANAGEMENT has an impact on VALUE-RELEVANCE.Moreover, EARNINGS MANAGEMENT via long-term DISCRETIONARY ACCRUALS has a greater impact on the VALUE-RELEVANCE of earnings and book value than EARNINGS MANAGEMENT via short-term DISCRETIONARY ACCRUALS.

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APA: Copy

MOHAMMADI, MEHDI, BAHMAN ABADI, MARZIEH, & HOSSIENI, SEYED RASUL. (2011). THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION. JOURNAL OF BUSINESS MANAGEMENT, 2(9), 49-68. SID. https://sid.ir/paper/237806/en

Vancouver: Copy

MOHAMMADI MEHDI, BAHMAN ABADI MARZIEH, HOSSIENI SEYED RASUL. THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION. JOURNAL OF BUSINESS MANAGEMENT[Internet]. 2011;2(9):49-68. Available from: https://sid.ir/paper/237806/en

IEEE: Copy

MEHDI MOHAMMADI, MARZIEH BAHMAN ABADI, and SEYED RASUL HOSSIENI, “THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE-RELEVANCE OF FINANCIAL STATEMENT INFORMATION,” JOURNAL OF BUSINESS MANAGEMENT, vol. 2, no. 9, pp. 49–68, 2011, [Online]. Available: https://sid.ir/paper/237806/en

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