THE REVIEW OF EARNING MANAGEMENT BASE ON BENFORD LAW IN DIFFERENT LEVEL OF CONSERVATISM AND INSTITUTIONAL INVESTORS

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MOUSAVI SHIRI SEYYED MAHMOUD; pishvaee Seyede Fatemeh; KHALATBARI HASSAN

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:2 Page(s): 213-234

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Title

THE REVIEW OF EARNING MANAGEMENT BASE ON BENFORD LAW IN DIFFERENT LEVEL OF CONSERVATISM AND INSTITUTIONAL INVESTORS

Author(s)

MOUSAVI SHIRI SEYYED MAHMOUD | pishvaee Seyede Fatemeh | KHALATBARI HASSAN | Issue Writer Certificate

Keywords

BENFORD LAWQ2

CONSERVATISMQ2

EARNINGS MANAGEMENTQ2

INSTITUTIONAL INVESTORSQ2

Abstract

The main objective of this study was to evaluate the presence of EARNINGS MANAGEMENT (that calculated based on BENFORD LAW) at different levels of CONSERVATISM and INSTITUTIONAL INVESTORS. First, the sample firms (selected from production firms in Tehran Stock Exchange) based on CONSERVATISM and INSTITUTIONAL INVESTORS classified into eight groups and then using BENFORD LAW, the presence or absence of EARNINGS MANAGEMENT in each group of firms were examined. The results of hypothesis test on the basis of audited financial statements data of the sample firms for a period of eleven years (2003 to 2013) show that by increasing the institutional investor, EARNINGS MANAGEMENT increase, that this can be caused by insufficient experience of INSTITUTIONAL INVESTORS, Statesmanlike collusion between INSTITUTIONAL INVESTORS and management and High incentives to manipulate earnings by managers. Also, the results indicate that different levels of CONSERVATISM have no impact on EARNINGS MANAGEMENT.

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APA: Copy

MOUSAVI SHIRI, SEYYED MAHMOUD, pishvaee, Seyede Fatemeh, & KHALATBARI, HASSAN. (2016). THE REVIEW OF EARNING MANAGEMENT BASE ON BENFORD LAW IN DIFFERENT LEVEL OF CONSERVATISM AND INSTITUTIONAL INVESTORS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(2 ), 213-234. SID. https://sid.ir/paper/8054/en

Vancouver: Copy

MOUSAVI SHIRI SEYYED MAHMOUD, pishvaee Seyede Fatemeh, KHALATBARI HASSAN. THE REVIEW OF EARNING MANAGEMENT BASE ON BENFORD LAW IN DIFFERENT LEVEL OF CONSERVATISM AND INSTITUTIONAL INVESTORS. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(2 ):213-234. Available from: https://sid.ir/paper/8054/en

IEEE: Copy

SEYYED MAHMOUD MOUSAVI SHIRI, Seyede Fatemeh pishvaee, and HASSAN KHALATBARI, “THE REVIEW OF EARNING MANAGEMENT BASE ON BENFORD LAW IN DIFFERENT LEVEL OF CONSERVATISM AND INSTITUTIONAL INVESTORS,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 2 , pp. 213–234, 2016, [Online]. Available: https://sid.ir/paper/8054/en

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