A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange
This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE). The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991). Earnings management d...
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| Format: | Article |
| Language: | English |
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Growing Science
2013-10-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol3/msl_2013_294.pdf |
| _version_ | 1818528048059777024 |
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| author | Fatemeh Khaksarian |
| author_facet | Fatemeh Khaksarian |
| author_sort | Fatemeh Khaksarian |
| collection | DOAJ |
| description | This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE). The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228]. In addition, the proposed study uses Ohlson’s model [Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary accounting research, 11(2), 661-687] to estimate earnings response coefficient. The study gathers the necessary information from 250 firms from TSE market over the period 2006-2012. The result of our survey indicates that there was a negative and meaningful relationship between earnings response coefficient and earnings management. |
| first_indexed | 2024-12-11T06:44:32Z |
| format | Article |
| id | doaj.art-8d2e36eac79f4f4c9499afc59659b723 |
| institution | Directory Open Access Journal |
| issn | 1923-9335 1923-9343 |
| language | English |
| last_indexed | 2024-12-11T06:44:32Z |
| publishDate | 2013-10-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj.art-8d2e36eac79f4f4c9499afc59659b7232022-12-22T01:17:08ZengGrowing ScienceManagement Science Letters1923-93351923-93432013-10-013102549255410.5267/j.msl.2013.09.019A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock ExchangeFatemeh KhaksarianThis paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE). The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228]. In addition, the proposed study uses Ohlson’s model [Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary accounting research, 11(2), 661-687] to estimate earnings response coefficient. The study gathers the necessary information from 250 firms from TSE market over the period 2006-2012. The result of our survey indicates that there was a negative and meaningful relationship between earnings response coefficient and earnings management.http://www.growingscience.com/msl/Vol3/msl_2013_294.pdfTehran Stock ExchangeEarnings managementEarnings response coefficient |
| spellingShingle | Fatemeh Khaksarian A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange Management Science Letters Tehran Stock Exchange Earnings management Earnings response coefficient |
| title | A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange |
| title_full | A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange |
| title_fullStr | A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange |
| title_full_unstemmed | A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange |
| title_short | A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange |
| title_sort | study on relationship between earnings response coefficient and earnings management evidence from tehran stock exchange |
| topic | Tehran Stock Exchange Earnings management Earnings response coefficient |
| url | http://www.growingscience.com/msl/Vol3/msl_2013_294.pdf |
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