A study of the factors impacting earnings management in firms accepted in Tehran Stock Exchange
Journal Title: Journal of Science and today’s world - Year 2014, Vol 3, Issue 5
Abstract
Soul is In this paper factors affecting earnings management in firms accepted into Tehran Stock Exchange have been studied. The population of this study is consisted of all firms accepted into Tehran Stock Exchange. By simple sampling method 83 firms were selected based on Cocharn’s sampling formula. The measuring tool is research-made questionnaire and the research method is of casual type and through using structural equations. The results indicate that the size of the firm, ownership structure, performance of the firm and predicting the growth of future earnings impact earnings management.
Authors and Affiliations
Hamideh Zare, Maryam Rafinejad, Mahnaz Mahdavi
Keywords
Related Articles
- EP ID EP29450
- DOI -
- Views 371
- Downloads 3
A Study of the Relationship between Overconfidence and Risk-taking of Investors in Tehran's Stock Exchange
in Tehran-s stock Exchange iollowing the studies conducted and observation at some anomalies, the possibility of existence of ovemnfldence among investors was en- hanced in the studies oi the recent years the existence...
Designing Effluent Treatment of Rag-e-Safid1 Desalination Plant Using Reverse Osmosis Process
Rag-e-Safid1 Desalination Plant makes 3126 barrels per day (bbl / day) of effluent from oil processing in Rag-e-Safid oil field. This much effluent, due to the high amount of minerals and total dissolved Solids (TDS) i...
Examining the relationship of occupational satisfaction with mental health and occupational life quality of Kalleh Dairy company managers
The current study aims to examine the relationship of occupational satisfaction with mental health and occupational life quality of kalleh Dairy company managers in 2014. The research was descriptive and correlational...
Methods of Characterization in Fariba Kalhor`s Stories
One of the most significant elements of the story is character. The author replaces him/her on character`s body, sees what the character sees & feels his/her affections. The character is considered as an imitation like...
Effects of sport participation on mental health of University students
The purpose of this study was to evaluate the effects of sports participation on mental health in University students. The study suggests that mental health characteristics provide the basis for improving the psychologi...