Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange

Zalaghi, Hassan; Ghadami Mashhour, Asyieh

doi:10.22054/qjma.2018.9430

Document Type : Research Paper

Authors

¹ Assistant Professor of Accounting, University of Bu-Ali Sina, Hamedan, Iran

² Master of Accounting, Alvand Non-Profit Higher Education Institute. Hamadan, Iran

https://doi.org/10.22054/qjma.2018.9430

Abstract

Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports. On the other hand, earnings management is an unrealistic report of a business's economic performance that is aimed at misleading some
stakeholders or affecting contractual outcomes. Therefore, in the current research, the relationship between real earning management and Accrual Earnings Management with the transparency of accounting information has been studied. The sample includes 112 Firms from listed Firms in Tehran Stock Exchange, which were
surveyed during 2010-2017. To measure real earning management used from model of Roychowdhury (2006) and for measuring the Accrual Earnings Management used from the modified Jones model and to measure the transparency of accounting information used from model of Bart et al.(2009). The results showed that there is meaningful relationship between real earning management and the transparency of
accounting information, which means that the use of discretion regarding operational, investment and financing decisions, which are important indicators of real earning management, can affect the transparency of financial information.Too results showed that there was no significant relationship between Accrual Earnings
Management and transparency of accounting information.

Keywords

References

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Empirical Studies in Financial Accounting

Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange

References

References

Volume 15, Issue 58 - Serial Number 58
July 2018
Pages 161-179

Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange

References

References

Volume 15, Issue 58 - Serial Number 58July 2018Pages 161-179

Volume 15, Issue 58 - Serial Number 58
July 2018
Pages 161-179