Investigate the effect of real earnings management on bankruptcy predication models

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RAHIMIAN NEZAMODDIN; Mirabbasi Seyedjavad; Khazen Atena

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Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:15 | Issue:60 Page(s): 77-101

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Title

Investigate the effect of real earnings management on bankruptcy predication models

Author(s)

RAHIMIAN NEZAMODDIN | Mirabbasi Seyedjavad | Khazen Atena | Issue Writer Certificate

Keywords

Real Earnings ManagementQ1

Bankruptcy Prediction ModelQ1

Abnormal production costsQ2

abnormal optional disbursementQ1

abnormal operational cash flowQ1

Modified Altman ModelQ1

Abstract

In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments. Financial distress and bankruptcy are significant issues in the economics and accounting literature. Bankruptcy is happened when the firms cannot settle their debts, and Bankruptcy Prediction Models try to prevent it. This study shows the effect of Real Earnings Management on Bankruptcy Prediction Models. Therefore, Abnormal production costs, abnormal discretionary expenses and abnormal operational cash flow are considered as a Real Earnings Management methods. Also Modified Altman Model is used as criteria for bankruptcy of the firms. The sample of this study is consisted of 202 listed firms in Tehran Stock Exchange during 2009-2016. The hypothesis of this study has been examined by Multivariate Regression Model. The results showed that there is a significant relation between Abnormal production costs and abnormal operational cash flows with Bankruptcy Prediction Modelexcess stock returns.

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APA: Copy

RAHIMIAN, NEZAMODDIN, Mirabbasi, Seyedjavad, & Khazen, Atena. (2019). Investigate the effect of real earnings management on bankruptcy predication models. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 15(60 ), 77-101. SID. https://sid.ir/paper/359901/en

Vancouver: Copy

RAHIMIAN NEZAMODDIN, Mirabbasi Seyedjavad, Khazen Atena. Investigate the effect of real earnings management on bankruptcy predication models. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;15(60 ):77-101. Available from: https://sid.ir/paper/359901/en

IEEE: Copy

NEZAMODDIN RAHIMIAN, Seyedjavad Mirabbasi, and Atena Khazen, “Investigate the effect of real earnings management on bankruptcy predication models,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 15, no. 60 , pp. 77–101, 2019, [Online]. Available: https://sid.ir/paper/359901/en

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