Hamid Haghighat
Abstract
Abstract declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry. In this paper, the relationship between Relative earnings performance and discretionary accruals firms were studied ...
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Abstract declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry. In this paper, the relationship between Relative earnings performance and discretionary accruals firms were studied in Tehran Stock Exchange.The aim of this study was to evaluate The effect of firm-industry earnings correlation and announcement timing on firms’ accrual decisions used by the management of the company. The study period from 1387 to 1392 included 108 companies. The results showed a negative significant relationship between discretionary accruals and the relative performance of the company's earnings. Also, the results showed that those companies that their earnings had high correlation with industry earnings and had a low relative performance possess stronger relationship between discretionary accruals and the relative performance earnings. But the delay in the announcement of the company's profits is not a factor in the identification of the possible adjusted discretionary accruals in order to manage earnings.
