The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals
This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relev...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2008-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4285_97cb3171f16927788a52b6ba08d80a08.pdf |
| _version_ | 1797378366895030272 |
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| author | Mohamad Arabmazar Yazdi M. Mostafazadeh |
| author_facet | Mohamad Arabmazar Yazdi M. Mostafazadeh |
| author_sort | Mohamad Arabmazar Yazdi |
| collection | DOAJ |
| description | This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relevance of earnings and increases the value-relevance of book value and also the effect of long-term discretionary accruals on the value relevance of earnings and book value is greater than the effect of short-term discretionary accruals on the value relevance of earnings and book value. |
| first_indexed | 2024-03-08T20:05:54Z |
| format | Article |
| id | doaj.art-3aafc5a543fb4f0bbec6ce3d93eaf74f |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:54Z |
| publishDate | 2008-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-3aafc5a543fb4f0bbec6ce3d93eaf74f2023-12-23T10:33:59ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192008-09-016231184285The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary AccrualsMohamad Arabmazar Yazdi0M. Mostafazadeh1دانشیار حسابداری دانشکده مدیریت و حسابداری دانشگاه شهید بهشتیکارشناس ارشد حسابداریThis study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE), Earnings management reduces the value-relevance of earnings and increases the value-relevance of book value and also the effect of long-term discretionary accruals on the value relevance of earnings and book value is greater than the effect of short-term discretionary accruals on the value relevance of earnings and book value.https://qjma.atu.ac.ir/article_4285_97cb3171f16927788a52b6ba08d80a08.pdfearnings managementaccrualsearningsbook valuediscretionary accruals |
| spellingShingle | Mohamad Arabmazar Yazdi M. Mostafazadeh The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals مطالعات تجربی حسابداری مالی earnings management accruals earnings book value discretionary accruals |
| title | The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals |
| title_full | The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals |
| title_fullStr | The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals |
| title_full_unstemmed | The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals |
| title_short | The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals |
| title_sort | impact of earnings management on the value relevance of earnings and book value a comparison of short term and long term discretionary accruals |
| topic | earnings management accruals earnings book value discretionary accruals |
| url | https://qjma.atu.ac.ir/article_4285_97cb3171f16927788a52b6ba08d80a08.pdf |
| work_keys_str_mv | AT mohamadarabmazaryazdi theimpactofearningsmanagementonthevaluerelevanceofearningsandbookvalueacomparisonofshorttermandlongtermdiscretionaryaccruals AT mmostafazadeh theimpactofearningsmanagementonthevaluerelevanceofearningsandbookvalueacomparisonofshorttermandlongtermdiscretionaryaccruals AT mohamadarabmazaryazdi impactofearningsmanagementonthevaluerelevanceofearningsandbookvalueacomparisonofshorttermandlongtermdiscretionaryaccruals AT mmostafazadeh impactofearningsmanagementonthevaluerelevanceofearningsandbookvalueacomparisonofshorttermandlongtermdiscretionaryaccruals |