The Effect of Earnings Management and Financial Constraints on Financial Reporting Readability

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Jabbarzadeh Kangarlouie Saeed; Motavassel Morteza; Behnamoun Yaghoub

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Journal: JOURNAL OF SECURITIES EXCHANGE Year:2019 | Volume:12 | Issue:46 Page(s): 5-25

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Information Journal Paper

Title

The Effect of Earnings Management and Financial Constraints on Financial Reporting Readability

Author(s)

Jabbarzadeh Kangarlouie Saeed | Motavassel Morteza | Behnamoun Yaghoub | Issue Writer Certificate

Keywords

Earnings managementQ2

Annual report readabilityQ1

Financial ConstraintsQ1

Abstract

Although firms are releasing good news about meeting a benchmark, they have incentives to hide the tools used to achieve it. In other words, when reported performance differs from underlying fundamentals, it is expected that managers try to make it harder for investors to identify such Earnings management behavior and the underlying performance. The present study examines the effect of Earnings management on readability of financial reporting of firms listed in Tehran Stock Exchange. The statistical population of the research is the firms listed in Tehran Stock Exchange during the period from 2011 to 2015 and the relationship has been investigated in 350 firms-years. The results of this study indicate that Earnings management has a positive effect on the financial reporting readability Financial Constraints has a positive effect on financial reporting readability. In addition, the control variables include firm's size and firm's age have a positive effect and agency costs and firm's growth have a negative effect on the financial reporting readability. While financial leverage and book value to market value have no effect on financial reporting readability.

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APA: Copy

Jabbarzadeh Kangarlouie, Saeed, Motavassel, Morteza, & Behnamoun, Yaghoub. (2019). The Effect of Earnings Management and Financial Constraints on Financial Reporting Readability. JOURNAL OF SECURITIES EXCHANGE, 12(46 ), 5-25. SID. https://sid.ir/paper/409078/en

Vancouver: Copy

Jabbarzadeh Kangarlouie Saeed, Motavassel Morteza, Behnamoun Yaghoub. The Effect of Earnings Management and Financial Constraints on Financial Reporting Readability. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2019;12(46 ):5-25. Available from: https://sid.ir/paper/409078/en

IEEE: Copy

Saeed Jabbarzadeh Kangarlouie, Morteza Motavassel, and Yaghoub Behnamoun, “The Effect of Earnings Management and Financial Constraints on Financial Reporting Readability,” JOURNAL OF SECURITIES EXCHANGE, vol. 12, no. 46 , pp. 5–25, 2019, [Online]. Available: https://sid.ir/paper/409078/en

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