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Information Journal Paper

Title

The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management

Pages

  95-115

Abstract

 The aim of this study is to investigate the effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management(Abnormal real operations) of listed Companies in Tehran Stock Exchange. These three dimensions of Real Earnings Management in our tests: abnormal discretionary expenses, abnormal production cost and abnormal cash flows from operations and also These Four dimensions of Economic Uncertainty in our tests: GDP growth, inflation rate, exchange rate and interest rates. Using ARCH and GARCH For this purpose four hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1386 to 1395 were analyzed. This regression model using panel data with fixed effects approach and Random, reviews and tests. The results showed that the concentration of Economic Uncertainty(GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on Accrual Based Earnings Management. Moreover, the results showed that the concentration of Economic Uncertainty(GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on Real Earnings Management(abnormal discretionary expenses, abnormal production cost and abnormal cash flows from operations).

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    • Cite

    APA: Copy

    Salem Dezfuli, Babak, SALEHI, ALLAHKARAM, Nasiri, Saeid, & JORJORZADEH, ALIREZA. (2019). The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(30 ), 95-115. SID. https://sid.ir/paper/385412/en

    Vancouver: Copy

    Salem Dezfuli Babak, SALEHI ALLAHKARAM, Nasiri Saeid, JORJORZADEH ALIREZA. The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(30 ):95-115. Available from: https://sid.ir/paper/385412/en

    IEEE: Copy

    Babak Salem Dezfuli, ALLAHKARAM SALEHI, Saeid Nasiri, and ALIREZA JORJORZADEH, “The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 30 , pp. 95–115, 2019, [Online]. Available: https://sid.ir/paper/385412/en

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