Investigation the effect of accrual based Earnings Management and real Earnings Management on Stock Price Crash Risk of the listed companies in the Tehran Stock Exchange
Author(s):
Abstract:
The Purpose of This Research Is to Investigate the Effect of Accrual Based Earnings Management and Real Earnings Management on Stock Price Crash Risk of the Listed Companies in the Tehran Stock Exchange. In Order to Accomplish the Research Objectives, 6 Hypotheses Were Developed for Investigating the Significance of the Relationship Between Corporate Earnings Management and Stock Price Crash Risk of the Companies. Statistical Method for Testing the Research Hypotheses Is Panel Data. For Every Hypotheses One Model Is Estimated. Statistical Sample Included 103 Companies from 1384 To 1393. In This Study, For Measuring the Accrual Based Earnings Management, the Kothari Et Al.S Model (2005) Was Used. The Research Results Showed That There Is Not a Significant Effect of Accrual Based Earnings Management and Real Earnings Management on Stock Price Crash Risk of the Companies (Which Is Measured by Ncskew and Extr_Sigma). Furthermore, The Research Results Show That There Is a Positive and Significant Effect of the Accrual Based Earnings Management and Real Earnings Management on Stock Price Crash Risk of the Companies (Which Is Measured by Duvol).
Language:
Persian
Published:
A Quarerly Journal Of Empirical Reasearch Of Financial Accounting, Volume:4 Issue: 1, 2017
Pages:
23 to 44
magiran.com/p1717270
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