Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.

The purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earn...

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Autores principales:	Seyed Hossein Sajadi, Mohsen Dastgir, Ali Hossein Hosseinzade, Mohammad Omid Akhgar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2012
Materias:	investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827
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spelling	oai:doaj.org-article:458a3a41c5f44ec59cd3c1ea64ea28272021-11-04T19:42:04ZInvestigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.2008-89142476-292X10.22103/jak.2012.1https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea28272012-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1_d569fa592ea22b312d66f3dcc1098d33.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earnings management. In addition, in this research we investigate the effect of five characteristics including firm size, deviance in operating activities, predict of future profits growth, debts contracts and growth of sales on the type of earnings management in companies listed on the TSE. For this purpose, we develop and test six hypotheses in four different modes by using multiple regressions. The results of testing first hypothesis show that managers of stock companies use of own discretions to communicate private information about firm’s future profitability, and this is in accordance with definition of efficient earnings management. Also, results of the second to sixth hypothesis tests indicate that the in some of four different modes, efficient earnings management has a positive and significant relationship with deviance in firm operating activities,Seyed Hossein SajadiMohsen DastgirAli Hossein HosseinzadeMohammad Omid AkhgarShahid Bahonar University of Kermanarticleinvestigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretionsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 3, Iss 8, Pp 7-30 (2012)
institution	DOAJ
collection	DOAJ
language	FA
topic	investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions Accounting. Bookkeeping HF5601-5689
spellingShingle	investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions Accounting. Bookkeeping HF5601-5689 Seyed Hossein Sajadi Mohsen Dastgir Ali Hossein Hosseinzade Mohammad Omid Akhgar Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
description	The purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earnings management. In addition, in this research we investigate the effect of five characteristics including firm size, deviance in operating activities, predict of future profits growth, debts contracts and growth of sales on the type of earnings management in companies listed on the TSE. For this purpose, we develop and test six hypotheses in four different modes by using multiple regressions. The results of testing first hypothesis show that managers of stock companies use of own discretions to communicate private information about firm’s future profitability, and this is in accordance with definition of efficient earnings management. Also, results of the second to sixth hypothesis tests indicate that the in some of four different modes, efficient earnings management has a positive and significant relationship with deviance in firm operating activities,
format	article
author	Seyed Hossein Sajadi Mohsen Dastgir Ali Hossein Hosseinzade Mohammad Omid Akhgar
author_facet	Seyed Hossein Sajadi Mohsen Dastgir Ali Hossein Hosseinzade Mohammad Omid Akhgar
author_sort	Seyed Hossein Sajadi
title	Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
title_short	Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
title_full	Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
title_fullStr	Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
title_full_unstemmed	Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
title_sort	investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions.
publisher	Shahid Bahonar University of Kerman
publishDate	2012
url	https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827
work_keys_str_mv	AT seyedhosseinsajadi investigatingtheusingmethodsofmanagementdiscretioninfutureprofitabilityreportingandtheeffectoffirmscharacteristicsonusingmethodsofthesediscretions AT mohsendastgir investigatingtheusingmethodsofmanagementdiscretioninfutureprofitabilityreportingandtheeffectoffirmscharacteristicsonusingmethodsofthesediscretions AT alihosseinhosseinzade investigatingtheusingmethodsofmanagementdiscretioninfutureprofitabilityreportingandtheeffectoffirmscharacteristicsonusingmethodsofthesediscretions AT mohammadomidakhgar investigatingtheusingmethodsofmanagementdiscretioninfutureprofitabilityreportingandtheeffectoffirmscharacteristicsonusingmethodsofthesediscretions
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Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.

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