شماره ركورد كنفرانس :
4288
عنوان مقاله :
Earnings Management With Restatement income Statement ; TSE Corporation
پديدآورندگان :
Ghorbani Ahmad Reza lion_top6@yahoo.com Department of Accounting، Esfahan Branch ، Islamic Azad University ، Esfanan، Iran؛
, Abdoli
Mohamadreza
Department of Accounting، Shahrood Branch، Islamic Azad University، Shahrood، Iran
كليدواژه :
Earnings Management , Financial Leverage , Restatement
عنوان كنفرانس :
كنفرانس سالانه مديريت و اقتصاد كسب و كار
چكيده فارسي :
The present research discusses earnings management of managers using restatement of income numbers to know whether managers are able to gain using restatement of income numbers. To do so, we selected 136 companies entitled in Tehran Stock Exchange through systematic elimination. We studied those using statistical methods such as regression. The results showed that restatement of income numbers accounted for earnings management up to 95 percent and managers gain through restatement of income numbers.
