A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange
نویسندگان
چکیده
منابع مشابه
Political Connection and Earnings Management Methods: Evidence from Tehran Stock Exchange
Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...
متن کاملA Study on Relationship between Diversification Strategy, Firm Performance and Risk: Evidence from Tehran Stock Exchange
The aim of this paper is to analyze and to test relationship between diversification strategy, firm performance and risk. To test the research hypotheses, a sample of 63 companies listed in Tehran Stock Exchange over the period 2008-2012 was taken .Analysis of the research models is based on panel(data) analysis. In these modelsthe presence or absence of effects models (fixed or random) is revi...
متن کاملanalysis of the correlation between operating cash flows and dividend changes in tehran stock exchange (tse)
0
متن کاملInvestigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange
Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate character...
متن کاملInvestigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange
The purpose of this study was to investigate the relationship between managers' Overconfidence, audit firm size, actual earnings management and auditor's comment on Tehran Stock Exchange companies, In such a way that the independent variable managers' overconfidence variable, the size of the moderator variable auditor, the actual earnings management as the mediator variable, and the auditor's o...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Management Science Letters
سال: 2013
ISSN: 1923-9335,1923-9343
DOI: 10.5267/j.msl.2013.05.018