THE EFFECT OF ACCOUNTING CONSERVATISM AND INSTITUTIONAL INVESTOR SHAREHOLDINGS ON EARNINGS MANAGEMENT BY USING BENFORD'S LAW

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KHODAMIPOUR AHMAD; HOSENINASAB HOJAT; ASHTARIAN AFSHIN

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 219-236

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Title

THE EFFECT OF ACCOUNTING CONSERVATISM AND INSTITUTIONAL INVESTOR SHAREHOLDINGS ON EARNINGS MANAGEMENT BY USING BENFORD'S LAW

Author(s)

KHODAMIPOUR AHMAD | HOSENINASAB HOJAT | ASHTARIAN AFSHIN | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISMQ2

INSTITUTIONAL INVESTOR SHAREHOLDINGSQ1

EARNINGS MANAGEMENTQ2

BENFORD'S LAWQ2

Abstract

The purpose of this study is investigating the effect of ACCOUNTING CONSERVATISM, INSTITUTIONAL INVESTOR SHAREHOLDINGS, as well as the interaction between these two variables on EARNINGS MANAGEMENT using Benford ̓ s law. To achieve the research objectives, the financial statements of a sample of 102 companies listed in Tehran Stock Exchange were analyzed. In this research Benford ̓ s law and considering first four digits of left side of net income as benchmarks for to explore the EARNINGS MANAGEMENT, the Khan and Watts model (2009), for to measure of ACCOUNTING CONSERVATISM, and stock Exchange law to calculate the amount of INSTITUTIONAL INVESTOR SHAREHOLDINGS was used. Chi-square test was used to investigate signifying the deviation of distribution of each first to fourth digits of net income from BENFORD'S LAW. The results showed ACCOUNTING CONSERVATISM and INSTITUTIONAL INVESTOR SHAREHOLDINGS and interaction between them decrease EARNINGS MANAGEMENT. By the results of this research can be found that company ̓ s stakeholders can limit the opportunities for EARNINGS MANAGEMENT using ACCOUNTING CONSERVATISM and INSTITUTIONAL INVESTOR SHAREHOLDINGS as two efficient tools.

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APA: Copy

KHODAMIPOUR, AHMAD, HOSENINASAB, HOJAT, & ASHTARIAN, AFSHIN. (2018). THE EFFECT OF ACCOUNTING CONSERVATISM AND INSTITUTIONAL INVESTOR SHAREHOLDINGS ON EARNINGS MANAGEMENT BY USING BENFORD'S LAW. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 219-236. SID. https://sid.ir/paper/363599/en

Vancouver: Copy

KHODAMIPOUR AHMAD, HOSENINASAB HOJAT, ASHTARIAN AFSHIN. THE EFFECT OF ACCOUNTING CONSERVATISM AND INSTITUTIONAL INVESTOR SHAREHOLDINGS ON EARNINGS MANAGEMENT BY USING BENFORD'S LAW. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):219-236. Available from: https://sid.ir/paper/363599/en

IEEE: Copy

AHMAD KHODAMIPOUR, HOJAT HOSENINASAB, and AFSHIN ASHTARIAN, “THE EFFECT OF ACCOUNTING CONSERVATISM AND INSTITUTIONAL INVESTOR SHAREHOLDINGS ON EARNINGS MANAGEMENT BY USING BENFORD'S LAW,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 219–236, 2018, [Online]. Available: https://sid.ir/paper/363599/en

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