Title : ( A Study of the Factors Affecting Earnings Management: Iranian Overview )
Authors: Farzaneh Nassirzadeh , Mahdi Salehi , Sayed Mohammad Alaei ,
Full TextAbstract
The present study examines the factors affecting earnings management of listed companies in Tehran Stock Exchange. So, the effects of the debt-equity ratio, firm size, managers’ bonus and effective tax rate on earnings management are examined. Totally, 114 listed companies in Tehran Stock Exchange during 2006-2010 are studied. Statistical method used was cross-sectional ordinary least square regression, correlation analysis. The results indicate that there is a significant as well inverse relationship between debt-equality ratio and earnings management. Also, there is a significant and positive relationship between firm size and earnings management. However, there did not found any significant relationship between changes in managers’ bonus and effective tax rate with earnings management.
Keywords
, earnings management, discretionary accruals, debt-equality ratio, firm size, effective tax rate
@article{paperid:1027081,
author = {Nassirzadeh, Farzaneh and Salehi, Mahdi and Sayed Mohammad Alaei},
title = {A Study of the Factors Affecting Earnings Management: Iranian Overview},
journal = {Scince Series Data Report},
year = {2012},
volume = {4},
number = {2},
month = {February},
issn = {1307-119x},
pages = {22--27},
numpages = {5},
keywords = {earnings management; discretionary accruals; debt-equality ratio; firm size; effective tax rate},
}
%0 Journal Article
%T A Study of the Factors Affecting Earnings Management: Iranian Overview
%A Nassirzadeh, Farzaneh
%A Salehi, Mahdi
%A Sayed Mohammad Alaei
%J Scince Series Data Report
%@ 1307-119x
%D 2012
