The study of relationship between earnings management and the issuance of Bonds and rent Exchange in companies listed in capital Market of Iran
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 2
Abstract
In the present research we have investigated about the relationship between earnings management and the issuance of bonds and rent exchange in firms present in capital market of Iran. First we used Pearson's correlation analysis to study the dual relationship between the variables by using SPSS15 software and then by using a multiple-regression analysis we tested the hypotheses. The statistical society for the present research entails all companies which have financed during the years between 2005 and 2011 through the issuance of bonds and rent exchange. To measure earnings management we used Jones's adjusted model. The research results showed that managers manage earnings but there is not any meaningful relationship between current exchange optional accruals and the issuance of bonds and rent exchange in previous year and two years before the issuance of these bonds.
Authors and Affiliations
Seyyed Saeb Mousavi| research scholar ma student of accounting accounting department science and research branch islamic azad university giulan, Iran, email: saebmousavi@yahoo.com, Mohammad Reza Pourali| assistant professor accounting department islamic azad university chaloos, Iran
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