THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS MANAGEMENT OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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KHAJAVI SH.; MOHSENIFARD GH.; REZAEI GH.; HOSSEINI RAD S.D.

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Paper Information

Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2014 | Volume:1 | Issue:3 (3) Page(s): 119-133

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Title

THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS MANAGEMENT OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

KHAJAVI SH. | MOHSENIFARD GH. | REZAEI GH. | HOSSEINI RAD S.D. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

PRODUCT MARKET COMPETITIONQ1

LERNER INDEXQ2

Abstract

This paper investigates the relation between PRODUCT MARKET COMPETITION and EARNINGS MANAGEMENT of the companies listed in Tehran Stock Exchange (TSE). Therefore, the Herfindahl-Hirschman, Lerner, and Modified LERNER INDEXes were employed as a proxy for PRODUCT MARKET COMPETITION. In this research, the discretionary accrual is used as a proxy for EARNINGS MANAGEMENT. The research population composes of 67 companies listed on Tehran Stock Exchange which have been studied during the years 2004 to 2011. Multivariate linear regression statistical analysis was used to test the hypotheses of the research. The results suggest that there is a significant negative relationship between PRODUCT MARKET COMPETITION (i.e., Herfindahl-Hirschman, Lerner, and Modified LERNER INDEXes) and EARNINGS MANAGEMENT.

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APA: Copy

KHAJAVI, SH., MOHSENIFARD, GH., REZAEI, GH., & HOSSEINI RAD, S.D.. (2014). THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS MANAGEMENT OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 1(3 (3)), 119-133. SID. https://sid.ir/paper/245657/en

Vancouver: Copy

KHAJAVI SH., MOHSENIFARD GH., REZAEI GH., HOSSEINI RAD S.D.. THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS MANAGEMENT OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2014;1(3 (3)):119-133. Available from: https://sid.ir/paper/245657/en

IEEE: Copy

SH. KHAJAVI, GH. MOHSENIFARD, GH. REZAEI, and S.D. HOSSEINI RAD, “THE IMPACT OF PRODUCT MARKET COMPETITION ON EARNINGS MANAGEMENT OF THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 1, no. 3 (3), pp. 119–133, 2014, [Online]. Available: https://sid.ir/paper/245657/en

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