THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT

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MASHAYEKHI B.; SAFARI M.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:44 Page(s): 35-54

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Title

THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT

Author(s)

MASHAYEKHI B. | SAFARI M. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

CASH FROM OPERATIONSQ3

TOTAL ACCRUALSQ4

DISCRETIONARY ACCRUALSQ3

Abstract

Our study investigates the relationship between the operating performance of Iranian industrial firms registered in Tehran Stock Exchange (TSE) and the behavior of DISCRETIONARY ACCRUALS during the period of 1379-1382. We hypothesize that the degree of EARNINGS MANAGEMENT will depend on the firm operating performance. For this purpose, we construct 12 "cash from operations (CFO)" portfolios to test if there are systematic differences in DISCRETIONARY ACCRUALS across portfolios. Three test methods (a mean accrual test, a correlation test, and a regression analysis) are used to investigate if operating performances affect DISCRETIONARY ACCRUALS differently.The results support the hypothesis that Iranian industrial firms registered in TSE manage earnings. When operating performance is poor, the firms tend to choose income-increasing strategies, while, the well performing firms tend to select income-decreasing strategies as a whole. But, investigating individual portfolios shows that some of very performing firms tend to select income-increasing strategies.

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محتوای افزاینده اطلاعاتی ارزش افزوده اقتصادی و ارزش افزوده نقدی در مقابل سود حسابداری و وجوه نقد حاصل از عملیات

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APA: Copy

MASHAYEKHI, B., & SAFARI, M.. (2006). THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(44), 35-54. SID. https://sid.ir/paper/8145/en

Vancouver: Copy

MASHAYEKHI B., SAFARI M.. THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(44):35-54. Available from: https://sid.ir/paper/8145/en

IEEE: Copy

B. MASHAYEKHI, and M. SAFARI, “THE INFORMATION CONTENT OF RESERVE DEFICIT SET FORTH IN AUDITING REPORT,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 44, pp. 35–54, 2006, [Online]. Available: https://sid.ir/paper/8145/en

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