THE EFFECT OF ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENT ON FUTURE STOCK PRICE CRASHES

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AHMADI MOHAMMAD RAMEZAN; DORSEH SEYED SABER

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:6 | Issue:21 Page(s): 153-183

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Title

THE EFFECT OF ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENT ON FUTURE STOCK PRICE CRASHES

Author(s)

AHMADI MOHAMMAD RAMEZAN | DORSEH SEYED SABER | Issue Writer Certificate

Keywords

FUTURE STOCK PRICE CRASHESQ1

ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENTQ1

Abstract

This study is aimed to investigate the effect of abnormal real operations (real earnings management) measures and accrual based earnings management on FUTURE STOCK PRICE CRASHES of firms listed in Tehran Stock Exchange. Three dimension of abnormal real operations in our tests are abnormal discretionary expenses, abnormal production cost and abnormal cash flows from operations. Four hypotheses are developed and data from the 99 firms listed in Tehran Stock Exchange for the period of 2005 to 2013 are analyzed. The research regression model is investigated and tested using panel data with fixed effects approach. The results showed that among the measures of real earning management, abnormal discretionary expenses and abnormal operating cash flows have significant positive effect on FUTURE STOCK PRICE CRASHES. Moreover, Accrual based earnings management has significant positive effect on FUTURE STOCK PRICE CRASHES. Also, the results show that abnormal production cost has no significant influence on FUTURE STOCK PRICE CRASHES.

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APA: Copy

AHMADI, MOHAMMAD RAMEZAN, & DORSEH, SEYED SABER. (2016). THE EFFECT OF ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENT ON FUTURE STOCK PRICE CRASHES. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(21 ), 153-183. SID. https://sid.ir/paper/241120/en

Vancouver: Copy

AHMADI MOHAMMAD RAMEZAN, DORSEH SEYED SABER. THE EFFECT OF ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENT ON FUTURE STOCK PRICE CRASHES. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2016;6(21 ):153-183. Available from: https://sid.ir/paper/241120/en

IEEE: Copy

MOHAMMAD RAMEZAN AHMADI, and SEYED SABER DORSEH, “THE EFFECT OF ABNORMAL REAL OPERATIONS AND ACCRUAL BASED EARNINGS MANAGEMENT ON FUTURE STOCK PRICE CRASHES,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 21 , pp. 153–183, 2016, [Online]. Available: https://sid.ir/paper/241120/en

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