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2012 (Vol. 4, Issue: 17)
Article Information:

A Study of the Effective Variables on Earning Management: Iranian Evidence

Mahdi Moradi, and Masomeh Najari
Corresponding Author:  Mahdi Salehi 

Key words:  Earning management, modified Jones model, Backward regression, , , ,
Vol. 4 , (17): 3088-3094
Submitted Accepted Published
2012 February, 22 2012 March, 12
Abstract:

The current study aims to examine the effective variables an earning management in Tehran Stock exchange during 2004 -2010. In this research the discretionary accruals from modified Jones model to determine earning management in the firms have been used and auditor change and type of auditor (for examining accounting quality), type of ownership, number of main shareholders, percentage of ownership for largest shareholder, percentage of ownership main shareholders (for examining corporate governance), incentives of earning management (number of employee, equity-debt ratio, leverage and tax) and also financial ratios (performance coefficient, changes in net income, gross income to sale ratio and current ratio), used firm size and type of industry variables have been considered as control variable. To analyze data the multiple regression and backward regression as well as interaction regression have been used cross-sectionally and collectively.
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  Cite this Reference:
Mahdi Moradi, and Masomeh Najari, 2012. A Study of the Effective Variables on Earning Management: Iranian Evidence.  Research Journal of Applied Sciences, Engineering and Technology, 4(17): 3088-3094.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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