Accounting conservatism and earnings management constraints
Journal Title: INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY - Year 2014, Vol 10, Issue 2
Abstract
The main purpose of this research is to review the relation between accounting conservatism and the limit to earnings management in case of Tehran Stock Exchange (TSE). There are numerous studies about the noted relation, in countries which their market capital is the main source of firms financing. However, as long as rapid development of TSE, necessity of such studies become more obvious in Iran. So, by analyzing data gathered from 86 listed firms at TSE for years 1380 to 1391, the relation between accounting conservatism and earnings management restrictions was tested using panel data. Givoly and Hayn (2000) approach for measuring accounting conservatism and adjusted jones model for measuring accruals based earnings management were used. The result shows that there is significant relation between accounting conservatism and earnings management restrictions.
Authors and Affiliations
Gholamreza Karami
Keywords
Related Articles
- EP ID EP653954
- DOI 10.24297/ijmit.v10i2.638
- Views 200
- Downloads 0
An Exclusive Study of NGOs Leaders Working Style
NGO leaders often face extraordinary challenges both at a personal and organisational level. They work for long hours with limited resources in uncertain and volatile political and economic environment to help the...
Identifying Opportunities & Developing Models of Environmental Education from an Indian Perspective
As we are entering in the next millennium it is essential for our experts to review the environmental education curriculum and training modules and materials, this will help in closing the gap between what environmental...
IMPACT OF MARKETING STRATEGIES ON CUSTOMER RETENSION IN COMMERCIAL BANK: A CASE STUDY OF HBL SUKKUR
The current research investigates relationship marketing enhance customer retention and cross buying in Commercial bank. Data were collected from cross section survey method. Data were analyzed by using SPSS-21 version....
Security for Watermark Image
This paper through security will improve the capacity of invisible watermarked data. The watermark image hiding secret bits of information with a digital content as a cover. Most important objectives of information hidin...
The impact of Facebook on Zimbabwean University students: Culture dilution or Pedagogical?
The study sought to establish consumer attitudes towards the effect of one Social Network Site (SNS), Facebook on culture dilution or pedagogical potential among university students. This has been necessitated by a pleth...