Modeling of the real earning management resulted from investment activities
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJNAA-15-7_023
تاریخ نمایه سازی: 29 اردیبهشت 1403
Abstract:
Selling fixed assets when the current operating income is decreasing is essential for managing real earnings among companies. Therefore, this study aimed to design a model for realizing tangible fixed asset sales revenue and investments to address the real earning in the Tehran Stock Exchange. This inductive and correlational-analytical study was conducted on ۱۳۸ companies listed on the Tehran Stock Exchange from ۲۰۱۰ to ۲۰۱۸, of which ۱۲۴۲ samples were selected using the systematic elimination method. First, the model of Gunny (۴۹) and the proposed model were tested after passing the necessary assumptions and in a statistical sample, and the proposed model showed a better fit. In the second step, the remaining values of the two models were tested as real earning management with several other variables in a new model. The results showed both models' reasonable explanatory power and a weak relationship with some variables.
Keywords:
Purchase of fixed assets , Purchase of long-term investment , Cash flow from investing activities
Authors
Esmail Shakib Shiran
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Mehdi Moradzadeh Fard
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Bahman Bani Mahd
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Elham Hashemizadeh
Department of Mathematics, Karaj Branch, Islamic Azad University, Karaj, Iran
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