| Título: | Role of Discretionary Current Accruals on Earning Management- A Case Study: Publicly Traded Companies at Tehran Stock Exchange |
| Autores: |
Kordlouie, Hamidreza; International Qeshm Branch, Islamic Azad University, Iran Jadidol Eslami, Davood; Accounting Department, Shahid Shamsipour Faculty, Iran Mahmoudzadeh, Elmira; Accounting Department, South Tehran Branch, Islamic Azad University, Iran |
| Fecha: | 2012-09-01 |
| Publicador: | American Journal of Business and Management |
| Fuente: |
 |
| Tipo: | Peer-reviewed Article |
| Tema: |
Management initial public offering, earnings management, discretionary current accruals, operation cash flow, free cash flow Stock Exchange, Management |
| Descripción: | The aim of this paper is testing earning management of companies providing the initial stock and the relation between discretionary current accruals and Operation cash flow, Free Cash Flow by using the financial information of companies in the Tehran exchange stock in fundamental metals industry and Cement, Lime and Plaster in a period of four years. We used Jonse adjusted model to examine earnings management and discretionary current accruals. We find that the environmental condition of each industry can have an influence on the content of managers’ usage of discretionary current accruals in order to manage earning. It also was determined that discretionary current accruals has significant relation with Operation cash flow and free Cash Flow, and the results show that we can consider free cash flow as an incentive earnings management. |
| Idioma: | Inglés |
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