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Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)

مجله دانش حسابداری, 2012-06, Vol.1 (2), p.75-93 [Peer Reviewed Journal]

ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2012.48

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  • Title:
    Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
  • Author: Mehdi Bahar Moghaddam ; Ali kouhi
  • Subjects: discretionary accruals ; earnings management ; efficient earnings management ; opportunistic earnings management
  • Is Part Of: مجله دانش حسابداری, 2012-06, Vol.1 (2), p.75-93
  • Description: This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted R2), one of models exist in literature is selected to decompose total accruals into discretionary and non-discretionary-accrual components. We measure future profitability by use of each of three variables include one-year-ahead cash flows from operation, non-discretionary net income and change in earnings. Using multiple regressions, we find evidence that the type of earnings management selected by TSE listed firms tends toward efficient earnings management.
  • Publisher: Shahid Bahonar University of Kerman
  • Language: Persian
  • Identifier: ISSN: 2008-8914
    EISSN: 2476-292X
    DOI: 10.22103/jak.2012.48
  • Source: DOAJ Directory of Open Access Journals
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