2
Assistant professor, Accounting, Alzahra University, Tehran, Iran
3
Master of Accounting, Parandak Institude, Tehran, Iran
Abstract
The present study aimed to investigate the relationship between real earning management and stock abnormal returns of companies listed on Tehran Stock Exchange. For this purpose, real earning management using the methods of abnormal reduction in general, administrative and selling costs, abnormal increasing in non-operational profit from the sale of fixed assets and overproduction have been considered as independent variables and stock abnormal returns has been considered as dependent variable. Geographic scope of the study is the companies listed on Tehran Stock Exchange during the period of 2004 to 2014. Multiple regression method was used in the study to test the hypotheses. The results showed that there is a significant relationship between the real earning management using the above-mentioned methods and stock abnormal returns.
Kanani Amiri, M., Valizadeh Larijani, A., & Bavarhazh, M. (2018). The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE. Accounting and Auditing Research, 10(40), 75-86.
MLA
Mansour Kanani Amiri; Azam Valizadeh Larijani; Maryam Bavarhazh. "The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE". Accounting and Auditing Research, 10, 40, 2018, 75-86.
HARVARD
Kanani Amiri, M., Valizadeh Larijani, A., Bavarhazh, M. (2018). 'The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE', Accounting and Auditing Research, 10(40), pp. 75-86.
VANCOUVER
Kanani Amiri, M., Valizadeh Larijani, A., Bavarhazh, M. The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE. Accounting and Auditing Research, 2018; 10(40): 75-86.
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