THE MANAGER'S USE OF DISCRETIONARY ACCRUALS IN ENVIRONMENTAL UNCERTAINTY

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GHAEMI MOHAMMAD HOSSEIN; HOSSEINI MASOUD; KARIMI MOHAMMAD BAGHER

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2014 | Volume:1 | Issue:1 Page(s): 67-85

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Title

THE MANAGER'S USE OF DISCRETIONARY ACCRUALS IN ENVIRONMENTAL UNCERTAINTY

Author(s)

GHAEMI MOHAMMAD HOSSEIN | HOSSEINI MASOUD | KARIMI MOHAMMAD BAGHER | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

ENVIRONMENTAL UNCERTAINTYQ2

INCOME SMOOTHINGQ2

Abstract

This study examines the impact of ENVIRONMENTAL UNCERTAINTY in terms of how managers use DISCRETIONARY ACCRUALS for listed companies in Tehran Stock Exchange during 1997 to 2008. The Results of this research shows that there is a positive and significant relation between ENVIRONMENTAL UNCERTAINTY and variability of unmanaged earnings. Moreover, Positive relationship between environmental uncertainties and the level of DISCRETIONARY ACCRUALS as well as level of DISCRETIONARY ACCRUALS and INCOME SMOOTHING were approved. Although according to result of this research, there isn't a positive relationship between ENVIRONMENTAL UNCERTAINTY and INCOME SMOOTHING, but more deeply relationship between DISCRETIONARY ACCRUALS and INCOME SMOOTHING for firms which are operated under high uncertainty is approved.

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APA: Copy

GHAEMI, MOHAMMAD HOSSEIN, HOSSEINI, MASOUD, & KARIMI, MOHAMMAD BAGHER. (2014). THE MANAGER'S USE OF DISCRETIONARY ACCRUALS IN ENVIRONMENTAL UNCERTAINTY. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 1(1), 67-85. SID. https://sid.ir/paper/252297/en

Vancouver: Copy

GHAEMI MOHAMMAD HOSSEIN, HOSSEINI MASOUD, KARIMI MOHAMMAD BAGHER. THE MANAGER'S USE OF DISCRETIONARY ACCRUALS IN ENVIRONMENTAL UNCERTAINTY. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2014;1(1):67-85. Available from: https://sid.ir/paper/252297/en

IEEE: Copy

MOHAMMAD HOSSEIN GHAEMI, MASOUD HOSSEINI, and MOHAMMAD BAGHER KARIMI, “THE MANAGER'S USE OF DISCRETIONARY ACCRUALS IN ENVIRONMENTAL UNCERTAINTY,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 1, no. 1, pp. 67–85, 2014, [Online]. Available: https://sid.ir/paper/252297/en

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