Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange

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Alikhani Dehaghi Hossein; IZADINIA NASER; Kiani Gholam Hosein

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Journal Paper

Paper Information

Journal: JOURNAL OF ASSET MANAGEMENT AND FINANCING Year:2021 | Volume:8 | Issue:4 (31) Page(s): 21-38

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Title

Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange

Author(s)

Alikhani Dehaghi Hossein | IZADINIA NASER | Kiani Gholam Hosein | Issue Writer Certificate

Keywords

Fraudulent Financial StatementQ1

Earnings ManagementQ2

Data Mining MethodsQ2

Abstract

Objective: Financial statements are of substantial significance to investors and other players in financial markets. Yet, these statements are sometimes misinforming and misleading. Thus, a potentially intricate issue for financial decision-makers is the prediction and detection of Fraudulent Financial Statements. Method: This research investigates the relationship between Earnings Management and Fraudulent Financial Statements in Firms, listed in Tehran Stock Exchange in order to help identify Fraudulent Financial Statements in the time interval from 2009 to 2016. In other words, the objective of this study is to evaluate the ability of the popular discretionary accrual models to detect Fraudulent Financial Statements. For this mission, 189 companies (21 fraudulent companies and 168 non-fraudulent) are selected as the research sample. The Data Mining Methods employed in this research are Decision Trees (REPTree), Artificial Neural Networks (ANNs), and Bayesian Networks. We evaluate the ability of 7 measures derived from the extant discretionary accruals models to detect the existence of fraudulence. Results: The obtained results indicate that among all Data Mining Methods, the Decision Trees method and among all accruals models, the Modified Jones model with book-to-market ratio have the greatest relationship with Fraudulent Financial Statements.

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APA: Copy

Alikhani Dehaghi, Hossein, IZADINIA, NASER, & Kiani, Gholam Hosein. (2021). Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange. JOURNAL OF ASSET MANAGEMENT AND FINANCING, 8(4 (31) ), 21-38. SID. https://sid.ir/paper/397483/en

Vancouver: Copy

Alikhani Dehaghi Hossein, IZADINIA NASER, Kiani Gholam Hosein. Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange. JOURNAL OF ASSET MANAGEMENT AND FINANCING[Internet]. 2021;8(4 (31) ):21-38. Available from: https://sid.ir/paper/397483/en

IEEE: Copy

Hossein Alikhani Dehaghi, NASER IZADINIA, and Gholam Hosein Kiani, “Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange,” JOURNAL OF ASSET MANAGEMENT AND FINANCING, vol. 8, no. 4 (31) , pp. 21–38, 2021, [Online]. Available: https://sid.ir/paper/397483/en

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