Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE
This study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals. One of the main objectives of this study is that after overinvestment, managers how the...
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Shahid Bahonar University of Kerman
2017
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oai:doaj.org-article:8d1cbe5afbdb412fbde7fbefdbf7b0922021-11-04T19:53:14ZOverinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE2008-89142476-292X10.22103/jak.2017.11065.2519https://doaj.org/article/8d1cbe5afbdb412fbde7fbefdbf7b0922017-10-01T00:00:00Zhttps://jak.uk.ac.ir/article_1764_8422a2f6610de9f9497e08871309e6e7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals. One of the main objectives of this study is that after overinvestment, managers how the subsequent financial incentives to distort information for the benefit of shareholder expectations about return on investment? Also, given that CEO tenure with his ability to influence the allocation of corporate resources and related financial reporting process, it is assumed that a positive relationship between overinvestment and subsequent earning management does not apply for the new CEOs. In the present study to measure the accrual earning management the Kothari, Leon and Wesley (2005) model, and to measure actual earnings management Dichow et al. (1998) model and the Roychowdhury (2006) model and to measure overinvestment Richardson (2006) model were utilized. The results show that the firms’ current overinvestment has positive and significance relationship with accrual and real earnings management. In addition, the results showed that there is no significant relationship between overinvestment and earnings management (accrual and real) with CEO tenure.vali khodadadi (Ph.D)Abbas AflatooniMohammad NoruziMohammad MohebkhahShahid Bahonar University of Kermanarticleoverinvestmentreal earning managementaccrual managementceo tenureAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 3, Pp 203-225 (2017) |
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overinvestment real earning management accrual management ceo tenure Accounting. Bookkeeping HF5601-5689 |
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overinvestment real earning management accrual management ceo tenure Accounting. Bookkeeping HF5601-5689 vali khodadadi (Ph.D) Abbas Aflatooni Mohammad Noruzi Mohammad Mohebkhah Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| description |
This study examines the relationship between overinvestment, type of subsequent earnings management and tenure of CEO's of listed companies in Tehran Stock Exchange during the period from 2005 to 2016 deals. One of the main objectives of this study is that after overinvestment, managers how the subsequent financial incentives to distort information for the benefit of shareholder expectations about return on investment? Also, given that CEO tenure with his ability to influence the allocation of corporate resources and related financial reporting process, it is assumed that a positive relationship between overinvestment and subsequent earning management does not apply for the new CEOs. In the present study to measure the accrual earning management the Kothari, Leon and Wesley (2005) model, and to measure actual earnings management Dichow et al. (1998) model and the Roychowdhury (2006) model and to measure overinvestment Richardson (2006) model were utilized. The results show that the firms’ current overinvestment has positive and significance relationship with accrual and real earnings management. In addition, the results showed that there is no significant relationship between overinvestment and earnings management (accrual and real) with CEO tenure. |
| format |
article |
| author |
vali khodadadi (Ph.D) Abbas Aflatooni Mohammad Noruzi Mohammad Mohebkhah |
| author_facet |
vali khodadadi (Ph.D) Abbas Aflatooni Mohammad Noruzi Mohammad Mohebkhah |
| author_sort |
vali khodadadi (Ph.D) |
| title |
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| title_short |
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| title_full |
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| title_fullStr |
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| title_full_unstemmed |
Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE |
| title_sort |
overinvestment, type of subsequent earning management and ceo tenure: evidences from tse |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2017 |
| url |
https://doaj.org/article/8d1cbe5afbdb412fbde7fbefdbf7b092 |
| work_keys_str_mv |
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