Reversibility of Earning Management Related to the Major Finance

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LARI DASHTBAYAZ MAHMOUD; Moeinizadeh Mohsen

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL MANAGEMENT STRATEGY Year:2017 | Volume:5 | Issue:2 (17) Page(s): 55-76

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Information Journal Paper

Title

Reversibility of Earning Management Related to the Major Finance

Author(s)

LARI DASHTBAYAZ MAHMOUD | Moeinizadeh Mohsen | Issue Writer Certificate

Keywords

Earning managementQ2

Major FinanceQ2

RestatementQ2

Cash-Adjusted LeverageQ2

Abstract

The researchers believe that financing is important enough that known as "the most important reason of earnings manipulation". Also, getting reach to some measures would result manipulating and financial Restatements. So, the purpose of this paper is Companies management approach of finance relate to the Earning managements’ modifying time. In other word, this paper investigate that if managers modify Earning management related to financing and adopt Society negative effects or shift the reformation to the next managers’ periods and Restatement financial reports next year. The paper consists of financing data of companies in Tehran Stock Exchange in 1389 to 1394 and firstly calculating Earning management by using adjusted jones and then analyzing Earning management modifying using Kruskal-Wallis Test, Mann-Whitney Test and T-test. The results reject the hypothesis that finance related Earning management modify early. In other word, it can be interpretated that managers shift manipulating effects to next managers.

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APA: Copy

LARI DASHTBAYAZ, MAHMOUD, & Moeinizadeh, Mohsen. (2017). Reversibility of Earning Management Related to the Major Finance. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, 5(2 (17) ), 55-76. SID. https://sid.ir/paper/261684/en

Vancouver: Copy

LARI DASHTBAYAZ MAHMOUD, Moeinizadeh Mohsen. Reversibility of Earning Management Related to the Major Finance. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY[Internet]. 2017;5(2 (17) ):55-76. Available from: https://sid.ir/paper/261684/en

IEEE: Copy

MAHMOUD LARI DASHTBAYAZ, and Mohsen Moeinizadeh, “Reversibility of Earning Management Related to the Major Finance,” JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, vol. 5, no. 2 (17) , pp. 55–76, 2017, [Online]. Available: https://sid.ir/paper/261684/en

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