The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management
Article Type:
Research/Original Article (دارای رتبه معتبر)

Business enterprise management should always look for opportunities to increase the value of the company. Without generating sufficient cash, new products cannot be produced and sold, therefore, the value of fim will not improve without generating sufficient operating cash. Therefore, the purpose of this research is to measure the efficiency of managers in creating operating cash flow based on data envelopment analysis, in line with the goals of financial reporting, and then examine the relationship between the efficiency score and real earnings management. The statistical population of the research is the companies listed in the Tehran Stock Exchange. Theoretical foundations and research data have been collected according to library studies. Multivariable linear regression was used for statistical analysis. The results of this research show that the efficiency of managers in creating operating cash flows during the research period is a downward trend. Also, the efficiency of managers in creating operating cash flows has a negative and significant relationship with real earnings management.

Journal of Financial Accounting and Auditing Researches, Volume:2 Issue: 7, 2023
25 to 42  
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