INVESTIGATION THE EFFECT OF ACCRUAL BASED EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT ON STOCK PRICE CRASH RISK OF THE LISTED COMPANIES IN THE TEHRAN STOCK EXCHANGE

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.

SETAYESH MOHAMMAD HOSSEIN; TAGHIZADEH REZA; JOKAR MOHAMMAD

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:1 (12) Page(s): 23-43

Download Full-Text

Persian Verion

View:

1,867

Download:

Cites:

Information Journal Paper

Title

INVESTIGATION THE EFFECT OF ACCRUAL BASED EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT ON STOCK PRICE CRASH RISK OF THE LISTED COMPANIES IN THE TEHRAN STOCK EXCHANGE

Author(s)

SETAYESH MOHAMMAD HOSSEIN | TAGHIZADEH REZA | JOKAR MOHAMMAD | Issue Writer Certificate

Keywords

ACCRUAL BASED EARNINGS MANAGEMENTQ1

REAL EARNINGS MANAGEMENTQ1

STOCK PRICE CRASH RISKQ2

Abstract

The Purpose of This Research Is to Investigate the Effect of ACCRUAL BASED EARNINGS MANAGEMENT and REAL EARNINGS MANAGEMENT on STOCK PRICE CRASH RISK of the Listed Companies in the Tehran Stock Exchange. In Order to Accomplish the Research Objectives, 6 Hypotheses Were Developed for Investigating the Significance of the Relationship Between Corporate Earnings Management and STOCK PRICE CRASH RISK of the Companies. Statistical Method for Testing the Research Hypotheses Is Panel Data. For Every Hypotheses One Model Is Estimated. Statistical Sample Included 103 Companies from 1384 To 1393. In This Study, For Measuring the ACCRUAL BASED EARNINGS MANAGEMENT, the Kothari Et Al.'S Model (2005) Was Used. The Research Results Showed That There Is Not a Significant Effect of ACCRUAL BASED EARNINGS MANAGEMENT and REAL EARNINGS MANAGEMENT on STOCK PRICE CRASH RISK of the Companies (Which Is Measured by Ncskew and Extr_Sigma). Furthermore, The Research Results Show That There Is a Positive and Significant Effect of the ACCRUAL BASED EARNINGS MANAGEMENT and REAL EARNINGS MANAGEMENT on STOCK PRICE CRASH RISK of the Companies (Which Is Measured by Duvol).

Cites

No record.

References

No record.

Cite

APA: Copy

SETAYESH, MOHAMMAD HOSSEIN, TAGHIZADEH, REZA, & JOKAR, MOHAMMAD. (2017). INVESTIGATION THE EFFECT OF ACCRUAL BASED EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT ON STOCK PRICE CRASH RISK OF THE LISTED COMPANIES IN THE TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(1 (12) ), 23-43. SID. https://sid.ir/paper/252263/en

Vancouver: Copy

SETAYESH MOHAMMAD HOSSEIN, TAGHIZADEH REZA, JOKAR MOHAMMAD. INVESTIGATION THE EFFECT OF ACCRUAL BASED EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT ON STOCK PRICE CRASH RISK OF THE LISTED COMPANIES IN THE TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(1 (12) ):23-43. Available from: https://sid.ir/paper/252263/en

IEEE: Copy

MOHAMMAD HOSSEIN SETAYESH, REZA TAGHIZADEH, and MOHAMMAD JOKAR, “INVESTIGATION THE EFFECT OF ACCRUAL BASED EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT ON STOCK PRICE CRASH RISK OF THE LISTED COMPANIES IN THE TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 1 (12) , pp. 23–43, 2017, [Online]. Available: https://sid.ir/paper/252263/en

Related Journal Papers