بررسي مديريت سود با استفاده از فروش دارايي ها

Investigation of Earnings Management Th rough Asset Sales

This paper investigated earnings management through the sale of firm assets. The earnings management incentive examined in the paper is reducing forecast error of current year and future earnings. If management forecast for earnings is not realized, managers use instruments such as timing of asset sales to manage earnings. Regarding research hypotheses, firms with negative )positive( current performance and positive )negative( expected future performance manage earnings using positive )negative( values of income from assets sales. Hypotheses are tested through multiple regression and statistic tests for firms listed on Tehran Stock Exchange )TSE( for the period of 13 80 to 1385. The results supported Research Hypotheses. It is meaning that firms managed earnings through asset sales.