Author/Authors :
Delkhosh، Mohammad نويسنده Islamic Azad University, Bardaskan Branch, Department of Accounting, Bardaskan, Iran Delkhosh, Mohammad , Shoorvarzy، Mohammad Reza نويسنده Islamic Azad University, Bardaskan Branch, Department of Accounting, Bardaskan, Iran Shoorvarzy, Mohammad Reza , Abdollahzade، Hassan نويسنده Islamic Azad University, Bardaskan Branch, Department of Accounting, Bardaskan, Iran Abdollahzade, Hassan , Taherinejad، Ahmad نويسنده Islamic Azad University, Bardaskan Branch, Department of Accounting, Bardaskan, Iran Taherinejad, Ahmad
Abstract :
Institutionalizing the process of setting accounting standards is one of the essential requirements for sustainable economic development. This process is complicated since it is influenced by social and economic environment. In this study, the impact of setting and executing accounting standards on earnings management for historical data of 1992-2010 of 107 listed companies on Tehran Stock Exchange has been studied and management variable has been estimated by Adjusted Jones Model. After investigating descriptive statistics, paired-sample T-Test has been employed for adopting appropriate hypothesis-testing method. Test results showed that the impact of accounting standards influenced earnings management and actually increased it.
