EFFECTIVE FACTORS ON EARNINGS MANAGEMENT AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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SAJJADI SEYED HOSSEIN; DASTGIR M.; FARAZMAND H.; HABIBI H.R.

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Journal: ECONOMIC RESEARCH REVIEW Year:2008 | Volume:- | Issue:2 Page(s): 129-159

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Title

EFFECTIVE FACTORS ON EARNINGS MANAGEMENT AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

SAJJADI SEYED HOSSEIN | DASTGIR M. | FARAZMAND H. | HABIBI H.R. | Issue Writer Certificate

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Abstract

This paper investigates effective factors on earnings management among companies listed in TSE. This study is based on a semi experimental analysis on data collected from statistical indices using logistic regression model, correlation coefficient, X-square and comparison of means. Findings of this study indicate that factors such as changes in firm's evaluation, growth forecasts of future earnings have positive relation with earnings management. The results have not shown any relationship between earnings management and factors such as firm size and ownership structure.

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APA: Copy

SAJJADI, SEYED HOSSEIN, DASTGIR, M., FARAZMAND, H., & HABIBI, H.R.. (2008). EFFECTIVE FACTORS ON EARNINGS MANAGEMENT AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. ECONOMIC RESEARCH REVIEW, -(2), 129-159. SID. https://sid.ir/paper/67317/en

Vancouver: Copy

SAJJADI SEYED HOSSEIN, DASTGIR M., FARAZMAND H., HABIBI H.R.. EFFECTIVE FACTORS ON EARNINGS MANAGEMENT AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. ECONOMIC RESEARCH REVIEW[Internet]. 2008;-(2):129-159. Available from: https://sid.ir/paper/67317/en

IEEE: Copy

SEYED HOSSEIN SAJJADI, M. DASTGIR, H. FARAZMAND, and H.R. HABIBI, “EFFECTIVE FACTORS ON EARNINGS MANAGEMENT AMONG COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” ECONOMIC RESEARCH REVIEW, vol. -, no. 2, pp. 129–159, 2008, [Online]. Available: https://sid.ir/paper/67317/en

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