Accounting report
Mozaffar Jamalianpour
Abstract
The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies. So, I investigate for show impact of media coverage on replacement and trade off between ...
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The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies. So, I investigate for show impact of media coverage on replacement and trade off between Accrual Earning Management (AEM) and Real Earning Management (REM) (Earning Management Strategy). For this purpose, I collect NEWS about listed companies during 2015 until 2020 and used Heckman's Two-Step for measure replacement between AEM and REM. I used Different in different and Feasible Generalized Least Squares (FGLS) methods for hypothesis testing.Results show that earning management strategies are different in reaction of media coverage. Increase of media coverage cause companies decrease AEM but they use REM more than usual in this position. In additional, research findings show that companies with higher media coverage and suspect to earning management try to more change in board of directors. So, results show that media has controlling and pressure effect on companies for earning management’s strategy.
Yazdan Marjanian; Farhad Shahveisi; Farzad Eivani; Azad Khanzadi
Abstract
The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153 companies listed in Tehran Stock Exchange during ...
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The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153 companies listed in Tehran Stock Exchange during the period 2012-2018 were used. The Results according to Generalized Least Squares method show that bad news earnings management predictions are more predictive than first and last earnings management forecasts. The results also show that good news Earnings management forecast First and last Earnings management forecast have higher disclosure noises in earnings forecasts. Finally, the results showed that, There is a significant difference between the stock price response to the last earnings forecasted and the deviations from good news and bad news management earnings forecasting, But there is no statistically significant difference between the stock price response to the first earnings forecasted and the deviations from good news and bad news earnings management forecasting.
