THE INFLUENCE OF MANAGER'S ABILITIES ON THE RELATION BETWEEN REAL EARNINGS MANAGEMENT AND FUTURE FIRM PERFORMANCE

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MASHAYEKHI BITA; AZIMI ABED

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:2 Page(s): 253-267

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Title

THE INFLUENCE OF MANAGER'S ABILITIES ON THE RELATION BETWEEN REAL EARNINGS MANAGEMENT AND FUTURE FIRM PERFORMANCE

Author(s)

MASHAYEKHI BITA | AZIMI ABED | Issue Writer Certificate

Keywords

DATA ENVELOPE ANALYSIS (DEA)Q2

FUTURE FIRM PERFORMANCEQ2

MANAGER'S ABILITIESQ2

REAL EARNINGS MANAGEMENTQ1

Abstract

The purpose of this study is to examine the influence of the MANAGER'S ABILITIES as a moderating variable on the relation between REAL EARNINGS MANAGEMENT and the FUTURE FIRM PERFORMANCE among 107 listed companies in Tehran Stock Exchange (TSE) from 7 different industries for the period of 2006-2011. For measuring the REAL EARNINGS MANAGEMENT, the Roychowdhury (2006) model, which includes abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs, is used.The MANAGER'S ABILITIES index is measured by Demerjian et al. (2012) model, using Data Envelope Analysis (DEA). The results show that there is a negative relation between REAL EARNINGS MANAGEMENT and the FUTURE FIRM PERFORMANCE; and the MANAGER'S ABILITIES do not decrease this negative relationship.

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APA: Copy

MASHAYEKHI, BITA, & AZIMI, ABED. (2016). THE INFLUENCE OF MANAGER'S ABILITIES ON THE RELATION BETWEEN REAL EARNINGS MANAGEMENT AND FUTURE FIRM PERFORMANCE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(2 ), 253-267. SID. https://sid.ir/paper/8058/en

Vancouver: Copy

MASHAYEKHI BITA, AZIMI ABED. THE INFLUENCE OF MANAGER'S ABILITIES ON THE RELATION BETWEEN REAL EARNINGS MANAGEMENT AND FUTURE FIRM PERFORMANCE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(2 ):253-267. Available from: https://sid.ir/paper/8058/en

IEEE: Copy

BITA MASHAYEKHI, and ABED AZIMI, “THE INFLUENCE OF MANAGER'S ABILITIES ON THE RELATION BETWEEN REAL EARNINGS MANAGEMENT AND FUTURE FIRM PERFORMANCE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 2 , pp. 253–267, 2016, [Online]. Available: https://sid.ir/paper/8058/en

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