EARNINGS MANAGEMENT AND THE MARKET PERFORMANCE OF STOCK DIVIDEND DISTRIBUTING FIRMS

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MAHAM KEYHAN; ALIPOUR SAEED; talebi bahman

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

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2016 | Volume:5 | Issue:18 Page(s): 145-166

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Information Journal Paper

Title

EARNINGS MANAGEMENT AND THE MARKET PERFORMANCE OF STOCK DIVIDEND DISTRIBUTING FIRMS

Author(s)

MAHAM KEYHAN | ALIPOUR SAEED | talebi bahman | Issue Writer Certificate

Keywords

EARNINGSQ2

DIVIDENDSQ2

STOCKSQ2

FINANCIAL MANAGEMENTQ2

EARNINGS MANAGEMENTQ1

ACCRUAL MODELQ1

DISCRETIONARY ACCRUALSQ1

MODIFIED JONES MODELQ1

Abstract

This study evaluates the relation between EARNINGS management and the market performance of dividend distributing firms listed in Tehran Stock Exchange. To test earning management, the modified ACCRUAL MODEL of Jones has been used. The sample consists of 87 firms in the period from the years 2005 to 2011. The findings show that Stock dividend distributing firms report higher accruals in the event year than those in the pre-event year. Also, findings show that future EARNINGS and stock returns of these firms have negative relation with accruals.

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APA: Copy

MAHAM, KEYHAN, ALIPOUR, SAEED, & talebi, bahman. (2016). EARNINGS MANAGEMENT AND THE MARKET PERFORMANCE OF STOCK DIVIDEND DISTRIBUTING FIRMS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 5(18 ), 145-166. SID. https://sid.ir/paper/241060/en

Vancouver: Copy

MAHAM KEYHAN, ALIPOUR SAEED, talebi bahman. EARNINGS MANAGEMENT AND THE MARKET PERFORMANCE OF STOCK DIVIDEND DISTRIBUTING FIRMS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2016;5(18 ):145-166. Available from: https://sid.ir/paper/241060/en

IEEE: Copy

KEYHAN MAHAM, SAEED ALIPOUR, and bahman talebi, “EARNINGS MANAGEMENT AND THE MARKET PERFORMANCE OF STOCK DIVIDEND DISTRIBUTING FIRMS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 5, no. 18 , pp. 145–166, 2016, [Online]. Available: https://sid.ir/paper/241060/en

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