This study examines the impact of earnings management on the value -relevance of financial statement information by considering short-term and long-term discretionary accruals. This study uses valuation framework, developed by Ohlson (1995) and Jones (1991) as basis for developing two distinct models to examine short-term and long-term discretionary accruals.10 hypotheses have been designed for this purpose. To examine these hypotheses we use the information of 100 companies listed on Tehran - Stock -Exchange during 1383–1387 and Pierson correlation. The results demonstrate that, both Earnings and Book Value have value-relevance information about firms' value. Moreover, earnings management via short-term, long- term and total discretionary accruals reduce value relevance of earnings but value relevance of book value reduce only in presence of earnings management via long-term discretionary accruals.
Mojtahedzadeh,V and Sadeghi Askari,S . (2010). The Impact of Earnings Management on Value- Relevance of Financial Statement Information. Empirical Studies in Financial Accounting, 8(31), 33-60.
MLA
Mojtahedzadeh,V , and Sadeghi Askari,S . "The Impact of Earnings Management on Value- Relevance of Financial Statement Information", Empirical Studies in Financial Accounting, 8, 31, 2010, 33-60.
HARVARD
Mojtahedzadeh V, Sadeghi Askari S. (2010). 'The Impact of Earnings Management on Value- Relevance of Financial Statement Information', Empirical Studies in Financial Accounting, 8(31), pp. 33-60.
CHICAGO
V Mojtahedzadeh and S Sadeghi Askari, "The Impact of Earnings Management on Value- Relevance of Financial Statement Information," Empirical Studies in Financial Accounting, 8 31 (2010): 33-60,
VANCOUVER
Mojtahedzadeh V, Sadeghi Askari S. The Impact of Earnings Management on Value- Relevance of Financial Statement Information. Empirical Studies in Financial Accounting. 2010;8(31):33-60 (In Persian).
