The Relationship between Real Earnings Management and Stock Price Gap
The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regressi...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2020-02-01
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| Series: | International Journal of Management, Accounting and Economics |
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| Online Access: | https://www.ijmae.com/article_115000_a17b6da3836845d01c1ffba429ba9791.pdf |
| _version_ | 1827822576656711680 |
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| author | Sanam Bakhtiarnezhad |
| author_facet | Sanam Bakhtiarnezhad |
| author_sort | Sanam Bakhtiarnezhad |
| collection | DOAJ |
| description | The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of 95%, that is to say, management of real earnings would lead to an increase in stock price gap. |
| first_indexed | 2024-03-12T01:59:38Z |
| format | Article |
| id | doaj.art-cb856fe2f17743a1ad841b23fa50e0d3 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:59:38Z |
| publishDate | 2020-02-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-cb856fe2f17743a1ad841b23fa50e0d32023-09-07T21:43:47ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262020-02-01727385115000The Relationship between Real Earnings Management and Stock Price GapSanam Bakhtiarnezhad0Department of Accounting, Sama Technical and Vocational Training College, Islamic Azad University, Damavand Branch, Damavand, IranThe current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of 95%, that is to say, management of real earnings would lead to an increase in stock price gap.https://www.ijmae.com/article_115000_a17b6da3836845d01c1ffba429ba9791.pdfstock priceprice gapreal earnings managementquality of accruals |
| spellingShingle | Sanam Bakhtiarnezhad The Relationship between Real Earnings Management and Stock Price Gap International Journal of Management, Accounting and Economics stock price price gap real earnings management quality of accruals |
| title | The Relationship between Real Earnings Management and Stock Price Gap |
| title_full | The Relationship between Real Earnings Management and Stock Price Gap |
| title_fullStr | The Relationship between Real Earnings Management and Stock Price Gap |
| title_full_unstemmed | The Relationship between Real Earnings Management and Stock Price Gap |
| title_short | The Relationship between Real Earnings Management and Stock Price Gap |
| title_sort | relationship between real earnings management and stock price gap |
| topic | stock price price gap real earnings management quality of accruals |
| url | https://www.ijmae.com/article_115000_a17b6da3836845d01c1ffba429ba9791.pdf |
| work_keys_str_mv | AT sanambakhtiarnezhad therelationshipbetweenrealearningsmanagementandstockpricegap AT sanambakhtiarnezhad relationshipbetweenrealearningsmanagementandstockpricegap |