skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Relationship between Accounting Comparability and Accrual-based and Real Earnings Management
مجله دانش حسابداری, 2019-05, Vol.10 (1), p.91-113
[Peer Reviewed Journal]
ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2019.11398.2570
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Relationship between Accounting Comparability and Accrual-based and Real Earnings Management
Author:
Mohammad Omid Akhgar (Ph.D)
;
Samireh Davoodi
Subjects:
accrual-based
earnings
management
;
accruals
;
earnings
management
;
real
earnings
management
Is Part Of:
مجله دانش حسابداری, 2019-05, Vol.10 (1), p.91-113
Description:
Objective: Earnings are one of the most important factors influencing economic decisions, so corporate executives may manage the earnings to show stability in improvements and efficiency. Managers can manipulate the earnings by choosing discretionary accruals or regulating company's actual activities. If the accounting system of a company and its results are comparable, managers' motivation for opportunistic behavior of earnings management reduces, and as a result, external users can analyze the company's actual economic performances more accurately. The purpose of this study is to investigate the relationship between accounting comparability and the accrual-based earnings management, and then, the result for real earnings management in the companies listed in the Tehran Stock Exchange, TSE. Methods: This research is an applied study and the correlation-based in the nature. The sample consists of 122 firms in the TSE in the years 2011 to 2015, chosen by the systematic deletion method of sampling to reach the main sample. To examine the relationship between variables, multiple regression and generalized least squares methods were used. Results: The results showed that when the company's accounting system provides comparable figures, the company's accrual-based earning management decreases, and so managers to handle their earnings manipulate their real activities, which lead to increase in real earnings management. Conclusion: Based on the results of the research, firms' managers are recommended to pay more attention to the comparability of financial statements due to its importance in earnings management.
Publisher:
Shahid Bahonar University of Kerman
Language:
Persian
Identifier:
ISSN: 2008-8914
EISSN: 2476-292X
DOI: 10.22103/jak.2019.11398.2570
Source:
Open Access: DOAJ Directory of Open Access Journals
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript