Real Earnings Management Reversal and Long-Term Operating Performance
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
This research is aimed to answer the fundamental question whether there is a significant relationship between return of discretionary reduction of general, sale, and administrative expenditures and reduction of the future performance. The question is presented as two hypotheses. Earnings management is measured using the benchmark for reducing of general, sale and administrative expenditures. The Statistical population of the research includes all firms listed in Tehran Stock Exchange. The sample consists of 114 listed firms during the period from 2011 to2016. Panel data analysis method, multivariate linear regression and Eviews9 software are used to test hypotheses and estimate coefficients. The results indicate that there is no significant relation between the return of discretionary reduction of general, sale and administrative expenses, and the reduction of future performance. But there is a significant relationship between the return of discretionary reduction in sales, general and administrative expenses, and the company limitation in earnings management of accruals
Keywords:
Language:
Persian
Published:
Journal of "Empirical Research in Accounting ", Volume:8 Issue: 1, 2018
Pages:
23 to 38
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