STUDY OF THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND COST OF EQUITY WITH EMPHASIS ON THE EFFECT OF ACCRUAL EARNINGS MANAGEMENT

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KAMYABI YAHYA; SHAHSAVARI MASOUMEH; SALMANI RASOUL

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:1 Page(s): 19-38

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Title

STUDY OF THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND COST OF EQUITY WITH EMPHASIS ON THE EFFECT OF ACCRUAL EARNINGS MANAGEMENT

Author(s)

KAMYABI YAHYA | SHAHSAVARI MASOUMEH | SALMANI RASOUL | Issue Writer Certificate

Keywords

ABNORMAL CASH FLOW OPERATINGQ2

ABNORMAL DISCRETIONARY EXPENSESQ2

ABNORMAL PRODUCTIONQ1

ACCRUAL EARNINGS MANAGEMENTQ2

COST OF EQUITYQ2

Abstract

This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (ABNORMAL CASH FLOW OPERATING, ABNORMAL PRODUCTION and ABNORMAL DISCRETIONARY EXPENSES) and Cost of capital. We measured accrual-based earnings management through Kasznik Model and real earnings management by abnormal profits through cash flow, producing unusual and ABNORMAL DISCRETIONARY EXPENSES. Using a combination of technical data for the 121 companies in Tehran Stock Exchange during the 5 year period 2009 to 2013, results of this study show that real earnings management is positively associated with COST OF EQUITY. In addition, findings show that real earnings management not only was directly related to cost of capital, but also indirectly associated with the cost of capital through an ACCRUAL EARNINGS MANAGEMENT. In other words, real earnings management causes rising accrual-based earnings management, and accrual-based earnings management will increase cost of capital.

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APA: Copy

KAMYABI, YAHYA, SHAHSAVARI, MASOUMEH, & SALMANI, RASOUL. (2016). STUDY OF THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND COST OF EQUITY WITH EMPHASIS ON THE EFFECT OF ACCRUAL EARNINGS MANAGEMENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(1 ), 19-38. SID. https://sid.ir/paper/8049/en

Vancouver: Copy

KAMYABI YAHYA, SHAHSAVARI MASOUMEH, SALMANI RASOUL. STUDY OF THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND COST OF EQUITY WITH EMPHASIS ON THE EFFECT OF ACCRUAL EARNINGS MANAGEMENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(1 ):19-38. Available from: https://sid.ir/paper/8049/en

IEEE: Copy

YAHYA KAMYABI, MASOUMEH SHAHSAVARI, and RASOUL SALMANI, “STUDY OF THE RELATIONSHIP BETWEEN REAL EARNINGS MANAGEMENT AND COST OF EQUITY WITH EMPHASIS ON THE EFFECT OF ACCRUAL EARNINGS MANAGEMENT,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 1 , pp. 19–38, 2016, [Online]. Available: https://sid.ir/paper/8049/en

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