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

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 sel...

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Autores principales:	Mehdi Bahar Moghaddam, Ali kouhi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	discretionary accruals earnings management efficient earnings management opportunistic earnings management Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/21fbc4139e2b4fc3929c1f0fee10dd94
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spelling	oai:doaj.org-article:21fbc4139e2b4fc3929c1f0fee10dd942021-11-04T19:40:22ZType of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)2008-89142476-292X10.22103/jak.2012.48https://doaj.org/article/21fbc4139e2b4fc3929c1f0fee10dd942012-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_48_3de68ab5ebe643046a7b59c2666b805f.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis 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.Mehdi Bahar MoghaddamAli kouhiShahid Bahonar University of Kermanarticlediscretionary accrualsearnings managementefficient earnings managementopportunistic earnings managementAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 1, Iss 2, Pp 75-93 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	discretionary accruals earnings management efficient earnings management opportunistic earnings management Accounting. Bookkeeping HF5601-5689
spellingShingle	discretionary accruals earnings management efficient earnings management opportunistic earnings management Accounting. Bookkeeping HF5601-5689 Mehdi Bahar Moghaddam Ali kouhi Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
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.
format	article
author	Mehdi Bahar Moghaddam Ali kouhi
author_facet	Mehdi Bahar Moghaddam Ali kouhi
author_sort	Mehdi Bahar Moghaddam
title	Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
title_short	Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
title_full	Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
title_fullStr	Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
title_full_unstemmed	Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)
title_sort	type of earnings management in iranian companies listed in tehran stock exchange (tse)
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/21fbc4139e2b4fc3929c1f0fee10dd94
work_keys_str_mv	AT mehdibaharmoghaddam typeofearningsmanagementiniraniancompanieslistedintehranstockexchangetse AT alikouhi typeofearningsmanagementiniraniancompanieslistedintehranstockexchangetse
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Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE)

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