Financial Statements Comparability and Real Earnings Management

Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The aim of this study is investigation into the effect of financial statements comparability on real earnings management in the listed companies on Tehran Stock Exchange. Required data were collected from the financial statements of 80 firms during 1390-1394. To examine the hypotheses, we used multivariate regression with pooled data. Comparability of financial statements is calculated based on Di Franco et al. (2011). Real earnings management is calculated based on developed model by De chow et al (1998) and Chowdhury (2006). The results revealed that there is positive and significant relationship between financial statements comparability and real earnings management criteria (unusual operating cash flow, abnormal production costs and optional extraordinary costs). In other words, with increasing the comparability of financial statements, manager's tendency to real earnings management would be increased to present a desirable of their current performance by manipulating real activities such as overproduction and abnormal increase in sales volume.
Language:
Persian
Published:
Journal of Financial Accounting Research, Volume:9 Issue: 3, 2017
Pages:
33 to 48
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