EARNINGS MANAGEMENT PATTERN IN FIRM'S LIFE CYCLE

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ASNAASHARI HAMIDEH; NADERI NOOREYNI MAHDI

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:1 (12) Page(s): 1-21

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Title

EARNINGS MANAGEMENT PATTERN IN FIRM'S LIFE CYCLE

Author(s)

ASNAASHARI HAMIDEH | NADERI NOOREYNI MAHDI | Issue Writer Certificate

Keywords

ACCOUNTING EARNINGS MANAGEMENTQ2

FIRM'S LIFE CYCLEQ1

FIRM'S GROWTH PERSPECTIVEQ1

REAL EARNINGS MANAGEMENTQ1

Abstract

Earnings management and its techniques are one of the most important issues from the legislative bodies and researchers' perspective. So, knowing the factors affect managers’ financial reporting behavior is attracted a lot of attention. In this research, the earnings management pattern during different phases of FIRM'S LIFE CYCLE and the role of growth perspective on it are investigated. In this regard, discretionary accruals and cost stickiness are used to measure accrual and real activities earnings management respectively. Life cycle phases also are determined using net cash flow from operating, financing and investing activities. In order to test hypotheses, financial data of 149 firms listed in TSE during 2008 to 2015 are collected with considering some criteria. The PCSE method is run to analyze data. The results reveal managers use almost earnings management through accrual pattern in introductory and decline phases; although, earnings are manipulated through real activities in growth and maturity phases. In addition, an increase in growth perspective leads to increase in accruals level of firms operating in growth and maturity phases.

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APA: Copy

ASNAASHARI, HAMIDEH, & NADERI NOOREYNI, MAHDI. (2017). EARNINGS MANAGEMENT PATTERN IN FIRM'S LIFE CYCLE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(1 (12) ), 1-21. SID. https://sid.ir/paper/252265/en

Vancouver: Copy

ASNAASHARI HAMIDEH, NADERI NOOREYNI MAHDI. EARNINGS MANAGEMENT PATTERN IN FIRM'S LIFE CYCLE. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(1 (12) ):1-21. Available from: https://sid.ir/paper/252265/en

IEEE: Copy

HAMIDEH ASNAASHARI, and MAHDI NADERI NOOREYNI, “EARNINGS MANAGEMENT PATTERN IN FIRM'S LIFE CYCLE,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 1 (12) , pp. 1–21, 2017, [Online]. Available: https://sid.ir/paper/252265/en

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