THE EFFECT OF MARKET CYCLES ON INVESTOR'S REACTION TO DISCRETIONARY ACCRUAL'S CHANGES

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MORADI MAHDI; FALAHI M.A.; SOLTANIAN Z.

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Journal: KNOWLEDGE AND DEVELOPMENT Year:2009 | Volume:15 | Issue:25 Page(s): 49-66

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Information Journal Paper

Title

THE EFFECT OF MARKET CYCLES ON INVESTOR'S REACTION TO DISCRETIONARY ACCRUAL'S CHANGES

Author(s)

MORADI MAHDI | FALAHI M.A. | SOLTANIAN Z. | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ3

MARKET CYCLESQ2

ACCRUALSQ3

ABNORMAL RETURNS DISCRETIONARYQ3

Abstract

Managers use EARNING MANAGEMENT to show the profitability growing in a way that causes the output increase. one of the most important tools for this is discretionary accrual. Studies about EARNING MANAGEMENT show that the managers use the opportunities to manage the exact earning. The aim of this research is to study the effect of MARKET CYCLES on investor's reaction to discretionary accrual's changes. Related to the information of 1380-1383 three MARKET CYCLES were identified: optimistic, neutral and pessimistic. Investor's reaction to the discretionary accrual changes in a sample of 66 firms is investigated. Results present that investors in our country don't pay attention to the information statements and EARNING MANAGEMENT can't be an obstacle in investing way. And also market situation and existence of professional and amature investors won't affect it.

Cites

AN EMPIRICAL EXAMINATION OF STABILITY, PREDICTABILITY AND VOLATILITY FOR CAPITAL MARKETS IN PERSIAN GULF RIM

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APA: Copy

MORADI, MAHDI, FALAHI, M.A., & SOLTANIAN, Z.. (2009). THE EFFECT OF MARKET CYCLES ON INVESTOR'S REACTION TO DISCRETIONARY ACCRUAL'S CHANGES. KNOWLEDGE AND DEVELOPMENT, 15(25), 49-66. SID. https://sid.ir/paper/75814/en

Vancouver: Copy

MORADI MAHDI, FALAHI M.A., SOLTANIAN Z.. THE EFFECT OF MARKET CYCLES ON INVESTOR'S REACTION TO DISCRETIONARY ACCRUAL'S CHANGES. KNOWLEDGE AND DEVELOPMENT[Internet]. 2009;15(25):49-66. Available from: https://sid.ir/paper/75814/en

IEEE: Copy

MAHDI MORADI, M.A. FALAHI, and Z. SOLTANIAN, “THE EFFECT OF MARKET CYCLES ON INVESTOR'S REACTION TO DISCRETIONARY ACCRUAL'S CHANGES,” KNOWLEDGE AND DEVELOPMENT, vol. 15, no. 25, pp. 49–66, 2009, [Online]. Available: https://sid.ir/paper/75814/en

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