شماره ركورد
71915
عنوان مقاله
Studying The Effect Of Managerial Ability On Actual And Accrual -Based Earnings Management
پديد آورندگان
ali, abdalamer hassan ferdowsi university of mashhad - collage of administrative sciences and economics, ايران , kardan, behzad ferdowsi university of mashhad - collage of administrative sciences and economics, ايران , hasan, hussein falah ferdowsi university of mashhad - collage of administrative sciences and economics, ايران
از صفحه
1
تا صفحه
16
چكيده فارسي
The main objective of this research is to investigate the effect ofmanagerialability on actual and accrual-based earnings management. In order to achieve this goal, the financial information of 110 companies listed in Tehran Stock Exchange was used during the financial period of 2009 to 2015. The ability of management has been measured throughdata envelopment analysis technique using DEAP software and actual earnings management by using the unusual level of operating cash flow and accrual earnings management through Jones’adjustedmodel.The results of the study show that management ability has a significant negative effect on the amount of earning manipulation (actual and accrual-based earnings management).
كليدواژه
management ability , data envelopment analysis technique , earnings management through accruals , actual earnings management
عنوان نشريه
مجله الكوت للعلوم الاقتصاديه والاداريه
عنوان نشريه
مجله الكوت للعلوم الاقتصاديه والاداريه
لينک به اين مدرک