بررسي مديريت سود در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران (گروه صنايع خودرو و قطعات و گروه صنايع غذايي)

The Investigating of the Earning management in the Listed Companies in Tehran Stock Exchange (Auto-Spare parts Industrial Group And Food Industrial

The segregation of the proprietorship from the management in the corporations has made the management access the financial data monopolistically. Company directors may well pursue the aim of increasing the discretionary accruals so as to avail of themselves to the expected incomes because the minor alterations of the operational cash flows and non-discretionary accruals become approximately impossible. This study has accomplished the discretionary accruals by dint of modified model of Jones. It has also computed the operational cash flow of the companies financial statements. The hypotheses in this research were assessed for the years 1383 and 1386(Estimation perio) The research subjects were selected to be the companies which had already achieved the entrance into the Tehran Stock Exchange (Auto-Spare parts Industrial Group And Food Industrial Group). The procedures used to evaluate the hypotheses were pertained to the linear regression, Pearson test and ANOVA(Analysis of variance). The results demonstrated that there existed a reverse meaningful relationship between the discretionary accruals and operational cash flows. The powerful reverse meaningful relationship between the discretionary accruals and operational cash flows indicates that the said company directors have increased their discretionary accruals in order to obtain the expected incomes while decreasing their operational cash flows. Meanwhile, when they have increased their operational cash flows, they have decreased their discretionary accruals. This means that they have exploited the earning management policy. The comparison demonstrated that the reverse meaningful relationship in Food Industrial Group was more powerful than the Auto-spare parts Industrial Groups one.