The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Shahvalizadeh Adel; PAKMARAM ASGAR; GHALIBAF ASL HASSAN; Rezaie Nader

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 285-298

Download Full-Text

Persian Verion

View:

252

Download:

Cites:

Information Journal Paper

Title

The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information

Author(s)

Shahvalizadeh Adel | PAKMARAM ASGAR | GHALIBAF ASL HASSAN | Rezaie Nader | Issue Writer Certificate

Keywords

Relevance of InformationQ2

earning managementQ2

IncomeQ1

Accrual itemsQ2

Abstract

Useful information is information that has qualitative features. One of these features is relevance. Relevance means that accounting information must have the ability to make a difference in a decision. The main purpose of this experimental study is to determine the effect of earning management on the relevance of accounting information value. To measure earnings management, revenue items and accruals have been used. The statistical population of this research is the companies accepted in the TSE. The data of this study consisted of 1860 firm-years from 2006 to 2017. The research method is correlational and causality and the hypotheses were tested, using correlation and regression. The results showed that earnings management by way of Income items reduced the relevance of the stock value of the stock. Also, the results showed that the management of profit through the manipulation of accruals had a significant effect on the relevance of book value and accounting profit. In general, research results show the effect of earnings management through accruals and items of Income on the relevance of accounting profit and stock value. Therefore, the evidence obtained in this study shows that the manipulation of accruals and earnings items is associated with a reduction in the quality of accounting information appropriate.

Cites

No record.

References

No record.

Cite

APA: Copy

Shahvalizadeh, Adel, PAKMARAM, ASGAR, GHALIBAF ASL, HASSAN, & Rezaie, Nader. (2020). The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 285-298. SID. https://sid.ir/paper/402632/en

Vancouver: Copy

Shahvalizadeh Adel, PAKMARAM ASGAR, GHALIBAF ASL HASSAN, Rezaie Nader. The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):285-298. Available from: https://sid.ir/paper/402632/en

IEEE: Copy

Adel Shahvalizadeh, ASGAR PAKMARAM, HASSAN GHALIBAF ASL, and Nader Rezaie, “The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 285–298, 2020, [Online]. Available: https://sid.ir/paper/402632/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops