Loading...
Please wait, while we are loading the content...
Similar Documents
Study of Relationship between Earnings Management and Earnings Quality of Companies Listed on the Tehran Stock Exchange
| Content Provider | Semantic Scholar |
|---|---|
| Author | Delkhosh, Mohammad Mosazadeh, Omid |
| Copyright Year | 2016 |
| Abstract | The aim of the study is examining the relationship between earnings management and earnings quality of companies listed on the Tehran Stock Exchange.Accruals on the one hand allow managers to determine the profit so that can reflect the firm's true value and on the other hand these items give authority to managersso that they are able to abused theflexibility of accepted accounting methods and principles and distorted the information content of earnings.Results is based on a survey of 40 companies in the period 1389 to 1393 shows that there is a significant relationship between earnings management and earnings quality companies listed on Tehran Stock Exchange. Therefore, the results indicate that increasing in the discretionary accruals is reduced from the amount of desirable characteristics of benefit. In the meantime, accruals quality will be affected by earnings management more than other properties. Moreover, an increase in the amount of discretionary accruals is associated with a reduction of quality scores of corporate profits. |
| Starting Page | 67 |
| Ending Page | 73 |
| Page Count | 7 |
| File Format | PDF HTM / HTML |
| Volume Number | 3 |
| Alternate Webpage(s) | http://scijour.com/page/download-ieKiQM3SlVs.artdl |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
