Real Earnings Management Reversal and Long-Term Operating Performance

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TAJVIDI ELNAZ; ameri hossein

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:8 | Issue:1 (29) Page(s): 23-38

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Information Journal Paper

Title

Real Earnings Management Reversal and Long-Term Operating Performance

Author(s)

TAJVIDI ELNAZ | ameri hossein | Issue Writer Certificate

Keywords

Real Earnings ManagementQ1

Real Earnings Management ReversalQ1

Accruals RestrictionsQ1

GeneralQ1

Sale and Administrative ExpensesQ1

Abstract

This research is aimed to answer the fundamental question whether there is a significant relationship between return of discretionary reduction of General, sale, and administrative expenditures and reduction of the future performance. The question is presented as two hypotheses. Earnings management is measured using the benchmark for reducing of General, sale and administrative expenditures. The Statistical population of the research includes all firms listed in Tehran Stock Exchange. The sample consists of 114 listed firms during the period from 2011 to2016. Panel data analysis method, multivariate linear regression and Eviews9 software are used to test hypotheses and estimate coefficients. The results indicate that there is no significant relation between the return of discretionary reduction of General, Sale and Administrative Expenses, and the reduction of future performance. But there is a significant relationship between the return of discretionary reduction in sales, General and administrative expenses, and the company limitation in earnings management of accruals.

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APA: Copy

TAJVIDI, ELNAZ, & ameri, hossein. (2018). Real Earnings Management Reversal and Long-Term Operating Performance. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(1 (29) ), 23-38. SID. https://sid.ir/paper/241095/en

Vancouver: Copy

TAJVIDI ELNAZ, ameri hossein. Real Earnings Management Reversal and Long-Term Operating Performance. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;8(1 (29) ):23-38. Available from: https://sid.ir/paper/241095/en

IEEE: Copy

ELNAZ TAJVIDI, and hossein ameri, “Real Earnings Management Reversal and Long-Term Operating Performance,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 1 (29) , pp. 23–38, 2018, [Online]. Available: https://sid.ir/paper/241095/en

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