INVESTIGATION OF THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND EARNING RESPONSE COEFFICIENT BASED ON ACCOUNTING VARIABLES

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POURZARANDI MOHAMMAD EBRAHIM; HASSANI MOHAMMAD; TAHERI ZABIHOLLAH

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:5 Page(s): 109-122

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Title

INVESTIGATION OF THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND EARNING RESPONSE COEFFICIENT BASED ON ACCOUNTING VARIABLES

Author(s)

POURZARANDI MOHAMMAD EBRAHIM | HASSANI MOHAMMAD | TAHERI ZABIHOLLAH | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

EARNINGS RESPONSE COEFFICIENTQ2

ACCRUALSQ2

EARNINGS PER SHAREQ2

Abstract

The different responses of investors about earning information cause different response will to market. The original purpose of this research is investigation the relationship between EARNINGS MANAGEMENT and EARNINGS RESPONSE COEFFICIENT. Financial analyzers believe that EARNINGS MANAGEMENT measure based on discretionary ACCRUALS. In this research, the Jon's modified model is used for measurement of EARNINGS MANAGEMENT and Ohlson's valuation model is used for measurement of EARNINGS RESPONSE COEFFICIENT. Statistics population research inclusive listed companies in Tehran Stock Exchange and sample statistics includes 154 companies over the period 2007-2012. By using the panel regression analysis, several models have estimated and hypothesis has examined. Results show that there is negative and significant relationship between EARNINGS MANAGEMENT and EARNINGS RESPONSE COEFFICIENT. Also EARNINGS RESPONSE COEFFICIENT in companies that manage the earnings is more than companies that do not manage the earnings.

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APA: Copy

POURZARANDI, MOHAMMAD EBRAHIM, HASSANI, MOHAMMAD, & TAHERI, ZABIHOLLAH. (2013). INVESTIGATION OF THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND EARNING RESPONSE COEFFICIENT BASED ON ACCOUNTING VARIABLES. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(5), 109-122. SID. https://sid.ir/paper/238058/en

Vancouver: Copy

POURZARANDI MOHAMMAD EBRAHIM, HASSANI MOHAMMAD, TAHERI ZABIHOLLAH. INVESTIGATION OF THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND EARNING RESPONSE COEFFICIENT BASED ON ACCOUNTING VARIABLES. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(5):109-122. Available from: https://sid.ir/paper/238058/en

IEEE: Copy

MOHAMMAD EBRAHIM POURZARANDI, MOHAMMAD HASSANI, and ZABIHOLLAH TAHERI, “INVESTIGATION OF THE RELATIONSHIP BETWEEN EARNING MANAGEMENT AND EARNING RESPONSE COEFFICIENT BASED ON ACCOUNTING VARIABLES,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 5, pp. 109–122, 2013, [Online]. Available: https://sid.ir/paper/238058/en

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