The Association Between Book-Tax Difference And Earnings Management
This paper investigates the association between book- tax difference with earnings management of firms listed in Tehran Stock Exchange during the period 2006 to 2013. Earnings management models used in this study consisted of modified Jones model, Kaznyk and Leuz. We stimate correlation, based on p...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2014-06-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_618_c7411528136f552727fe8e504f2878dd.pdf |
| _version_ | 1811204096560988160 |
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| author | zahra arbabi bahar ali rahmani |
| author_facet | zahra arbabi bahar ali rahmani |
| author_sort | zahra arbabi bahar |
| collection | DOAJ |
| description | This paper investigates the association between book- tax difference with earnings management of firms listed in Tehran Stock Exchange during the period 2006 to 2013. Earnings management models used in this study consisted of modified Jones model, Kaznyk and Leuz. We stimate correlation, based on panel data. Samples includes 72 companies have been selected for 5 years. The results suggest that book- tax difference have significant relationship with earnings management and different earnings management models don’t have significant difference in explaining this relationship. |
| first_indexed | 2024-04-12T03:06:52Z |
| format | Article |
| id | doaj.art-072fc692a2044054bfadc2990643670a |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-12T03:06:52Z |
| publishDate | 2014-06-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-072fc692a2044054bfadc2990643670a2022-12-22T03:50:29ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202014-06-0134618310.22051/jera.2014.618618The Association Between Book-Tax Difference And Earnings Managementzahra arbabi bahar0ali rahmani1دانشگاه الزهرا(س)دانشگاه الزهرا(س)This paper investigates the association between book- tax difference with earnings management of firms listed in Tehran Stock Exchange during the period 2006 to 2013. Earnings management models used in this study consisted of modified Jones model, Kaznyk and Leuz. We stimate correlation, based on panel data. Samples includes 72 companies have been selected for 5 years. The results suggest that book- tax difference have significant relationship with earnings management and different earnings management models don’t have significant difference in explaining this relationship.http://jera.alzahra.ac.ir/article_618_c7411528136f552727fe8e504f2878dd.pdfstated TaxBookTax DifferenceEarnings Management |
| spellingShingle | zahra arbabi bahar ali rahmani The Association Between Book-Tax Difference And Earnings Management پژوهشهای تجربی حسابداری stated Tax Book Tax Difference Earnings Management |
| title | The Association Between Book-Tax Difference And Earnings Management |
| title_full | The Association Between Book-Tax Difference And Earnings Management |
| title_fullStr | The Association Between Book-Tax Difference And Earnings Management |
| title_full_unstemmed | The Association Between Book-Tax Difference And Earnings Management |
| title_short | The Association Between Book-Tax Difference And Earnings Management |
| title_sort | association between book tax difference and earnings management |
| topic | stated Tax Book Tax Difference Earnings Management |
| url | http://jera.alzahra.ac.ir/article_618_c7411528136f552727fe8e504f2878dd.pdf |
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