Record Details

Accounting conservatism and earnings management constraints

International Journal of Management and Information Technology

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Field Value
 
Title Accounting conservatism and earnings management constraints
 
Creator Karami, Gholamreza
 
Description 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.
 
Publisher CIRWORLD
 
Date 2015-03-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://cirworld.com/index.php/ijmit/article/view/638
 
Source INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY; Vol 10 No 2; 1828-1836
2278-5612
 
Language eng
 
Relation https://cirworld.com/index.php/ijmit/article/view/638/pdf_9