RECOGNITION OF EARNINGS MANAGEMENT USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BAHRAMI AHMAD; DASTGIR MOHSEN

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

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2015 | Volume:5 | Issue:17 Page(s): 59-77

Download Full-Text

Persian Verion

View:

763

Download:

Cites:

Information Journal Paper

Title

RECOGNITION OF EARNINGS MANAGEMENT USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN

Author(s)

BAHRAMI AHMAD | DASTGIR MOHSEN | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

ASSET TURNOVERQ2

PROFIT MARGINQ2

ABNORMAL ACCRUALS ITEMS MODELQ2

Abstract

The aim of this research is to recognize EARNINGS MANAGEMENT of the firms listed in Tehran Stock Exchange using changes in ASSET TURNOVER (ATO) and PROFIT MARGIN (PM). ATO/PM model and Jones adjusted abnormal accruals model have been used to recognize upward and downward EARNINGS MANAGEMENT. Statistical population contains 133 firms during 2004-2011. The correlations tests, the mean equality tests such as t-student & Welch, and also panel/pooled regression models have been used to test the research hypotheses. Findings indicate that contemporaneous increases in PM and decreases in ATO cannot be as a recognizer of upward EARNINGS MANAGEMENT, and also contemporaneous decreases in PM and increases in ATO cannot be as a recognizer of downward EARNINGS MANAGEMENT. Also, results show that Jones adjusted abnormal accruals model as compared to ATO/PM model has incremental and greater relative information content in recognition of EARNINGS MANAGEMENT.

Cites

No record.

References

No record.

Cite

APA: Copy

BAHRAMI, AHMAD, & DASTGIR, MOHSEN. (2015). RECOGNITION OF EARNINGS MANAGEMENT USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 5(17 ), 59-77. SID. https://sid.ir/paper/241113/en

Vancouver: Copy

BAHRAMI AHMAD, DASTGIR MOHSEN. RECOGNITION OF EARNINGS MANAGEMENT USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2015;5(17 ):59-77. Available from: https://sid.ir/paper/241113/en

IEEE: Copy

AHMAD BAHRAMI, and MOHSEN DASTGIR, “RECOGNITION OF EARNINGS MANAGEMENT USING CHANGES IN ASSET TURNOVER AND PROFIT MARGIN,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 5, no. 17 , pp. 59–77, 2015, [Online]. Available: https://sid.ir/paper/241113/en

Related Journal Papers