THE IMPACT OF EARNINGS MANAGEMENT ON RELATIONSHIP BETWEEN FREE CASH FLOW AND SHAREHOLDER VALUE

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RAHIMIAN NEZAMODDIN; AKHOONDZADEH MEYSAM; HABASHI ALI

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:52 Page(s): 0-0

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Information Journal Paper

Title

THE IMPACT OF EARNINGS MANAGEMENT ON RELATIONSHIP BETWEEN FREE CASH FLOW AND SHAREHOLDER VALUE

Author(s)

RAHIMIAN NEZAMODDIN | AKHOONDZADEH MEYSAM | HABASHI ALI | Issue Writer Certificate

Keywords

SHAREHOLDER VALUEQ2

FREE CASH FLOWQ2

DISCRETIONARY ACCRUALQ2

EARNINGS MANAGEMENTQ2

Abstract

In recent years, a deep belief in the value creation for shareholders as there is corporate governance. Globalization of organizations and development Technology information has led investors expectations of information increased, resulting in increased demand for relevant ant transparent measurement of performance. Today, investors, creditors and managers searching timely and reliable index for measuring wealth shareholders that among it can be pointed to the FREE CASH FLOW. Nevertheless, the important measure of FREE CASH FLOW for the financial health of companies is considered, but has its own limitations and is not immune to accounting tricks. This study examines the relationship of FREE CASH FLOW and SHAREHOLDER VALUE in the presence of EARNINGS MANAGEMENT deals. The study population of this study include all production companies during the years 1382 till 1387 a member of Tehran Stock Exchange were selected among the enabled companies that its shares are deal at least once monthly, which include In total, 51 companies in the form of eight industry groups.The results showed manufacturing companies adopted the Tehran Stock Exchange of FREE CASH FLOW measure can be considered of value for shareholders. Managers of these companies also tend to use Earning management for increase FREE CASH FLOW and ultimately the value and increase shareholder wealth.

Cites

INVESTIGATION OF THE FACTORS AFFECTING THE DEVIATION OF STOCK MARKET PRICES FROM THE PRESENT VALUE OF FUTURE CASH FLOWS IN COMPANIES LISTED ON TEHRAN STOCK EXCHANGE

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APA: Copy

RAHIMIAN, NEZAMODDIN, AKHOONDZADEH, MEYSAM, & HABASHI, ALI. (2013). THE IMPACT OF EARNINGS MANAGEMENT ON RELATIONSHIP BETWEEN FREE CASH FLOW AND SHAREHOLDER VALUE. JOURNAL OF AUDIT SCIENCE, 13(52), 0-0. SID. https://sid.ir/paper/395226/en

Vancouver: Copy

RAHIMIAN NEZAMODDIN, AKHOONDZADEH MEYSAM, HABASHI ALI. THE IMPACT OF EARNINGS MANAGEMENT ON RELATIONSHIP BETWEEN FREE CASH FLOW AND SHAREHOLDER VALUE. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(52):0-0. Available from: https://sid.ir/paper/395226/en

IEEE: Copy

NEZAMODDIN RAHIMIAN, MEYSAM AKHOONDZADEH, and ALI HABASHI, “THE IMPACT OF EARNINGS MANAGEMENT ON RELATIONSHIP BETWEEN FREE CASH FLOW AND SHAREHOLDER VALUE,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 52, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/395226/en

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