Earning management examination through real activities manipulation accepted companies in Tehran stock exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 11
Abstract
the objective of this research is investigation of evidences about real activities manipulation for achieving to zero benefit threshold in accepted companies in Tehran stock exchange during 2001-2011.In this research operational costs for eviction costs and optional costs for evidence discovery in relation to real earning management. The obtained results show that doubtful companies to real earning management companies have low unconventional operational cash flow, high un conventional production costs and unconventional optional costs. These evidences indicate that companies for reaching to zero benefit threshold speed up their sale, produce more than equipment rate but don’t change optional costs.
Authors and Affiliations
Samira moradi| Accounting m.a of Islamic Azad university, malayer branch., Daryoosh javid *| Assistant professor and scientific mission of Islamic Azad university, malayer branch., hosein soleimani| Assistant professor and scientific mission of Islamic Azad university, malayer branch.
Keywords
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