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Information Journal Paper

Title

Board of Directors’ Financial literacy and Real Earnings Management

Pages

  171-197

Abstract

 The aim of this study is to investigate the impact of board of directors’ financial literacy on real earnings management. The sample consists of 150 firms listed in Tehran Stock Exchange during a period from 2010 to 2016. Data is analyzed using panel data method and Eviews. This research uses real earnings management criteria including abnormal operational cash flows, abnormal discretionary costs and abnormal production costs. The financial literacy of the board members are measured using the educational degree. The results show that there is a positive and significant relation between financial literacy of the board members and the abnormal production costs as well as the abnormal discretionary costs. However, there is a negative and significant relation between the abnormal cash flows and financial literacy of the board members.

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    APA: Copy

    Vahdani, Mohammad, & Aliakbari, Elham. (2019). Board of Directors’ Financial literacy and Real Earnings Management. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 171-197. SID. https://sid.ir/paper/386085/en

    Vancouver: Copy

    Vahdani Mohammad, Aliakbari Elham. Board of Directors’ Financial literacy and Real Earnings Management. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):171-197. Available from: https://sid.ir/paper/386085/en

    IEEE: Copy

    Mohammad Vahdani, and Elham Aliakbari, “Board of Directors’ Financial literacy and Real Earnings Management,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 171–197, 2019, [Online]. Available: https://sid.ir/paper/386085/en

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