Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals

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SALIMI MOHAMMAD JAVAD; HASSAS YEGANEH YAHYA; Javadipour Alireza

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 1-25

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Title

Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals

Author(s)

SALIMI MOHAMMAD JAVAD | HASSAS YEGANEH YAHYA | Javadipour Alireza | Issue Writer Certificate

Keywords

OvervaluationQ1

Earning managementQ2

Benchmark beatingQ1

Unexpected accrualsQ1

Abstract

This study investigates the impact of Overvaluation on the relation between Benchmark beating and Unexpected accruals in firms listed in Tehran Stock Exchange. The sample consists of 105 firms listed in the Tehran Stock Exchange from 2009 to 2016. To analyze data and test hypotheses, multivariate regression model is used. Results show that there is no significant relation between Overvaluation and Unexpected accruals. Also, findings indicate a significant relation between Benchmark beating and Unexpected accruals, which is in compliance with results of Coulton et al (2015) and Farajzadeh et al (1394) research. Finally, results show that Overvaluation has an significant impact on the relation between Benchmark beating and Unexpected accruals, which is in compliance with results of Coulton et alresearch (2015).

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APA: Copy

SALIMI, MOHAMMAD JAVAD, HASSAS YEGANEH, YAHYA, & Javadipour, Alireza. (2020). Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 1-25. SID. https://sid.ir/paper/399165/en

Vancouver: Copy

SALIMI MOHAMMAD JAVAD, HASSAS YEGANEH YAHYA, Javadipour Alireza. Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):1-25. Available from: https://sid.ir/paper/399165/en

IEEE: Copy

MOHAMMAD JAVAD SALIMI, YAHYA HASSAS YEGANEH, and Alireza Javadipour, “Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 1–25, 2020, [Online]. Available: https://sid.ir/paper/399165/en

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