지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Purpose To mislead shareholders ? about a firm’s actual economic performance, managers frequently manage dividends.
Earnings management also affects performance reviews.
Managers attempt to manage reported earnings caused by current economic events to accurately reflect their current performance.
Research design, data, and methodology ? The sample consisted of 312 company-years from companies in the pharmaceutical distribution industry listed on the Tehran Stock Exchange. A study period from 2004 to 2014 was selected. In this study, a model for measuring the performance of the net profits to total assets of a division of Jones was used to measure earnings management.
Results ? This study found a negative correlation between corporate performance and earnings management.
Conclusions ? The results for the earnings management company indicated a significant inverse relationship. Therefore, the company’s performance weakened as its earnings management activity increased. In other words, the results showed that the company’s performance-based accruals earnings management, the actual management of profits, and the general level of earnings management had significant inverse relationships. Thus, as the company’s profits declined, earnings management activity increased.
목차
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참고문헌 (17)
참고문헌 신청
Barton, J. / 2002 / The balance sheet as an earnings management constraint / The Accounting review 77:1~27
Bitz, M. / 2001 / Simulating the ice-thickness distribution in a coupled climate model / J. Geophys. Res 106:2441~2464
DeAngelo, H. / 1994 / Accounting choice in troubled companies / Journal of Accounting and Economics 17:MS-143
Dechow, P. / 2002 / Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals / University of Pennsylvania
Dechow, P. / 1995 / Detecting earnings management / Harvard Business School
Bitz, M. / 2001 / Simulating the ice-thickness distribution in a coupled climate model / J. Geophys. Res 106:2441~2464
DeAngelo, H. / 1994 / Accounting choice in troubled companies / Journal of Accounting and Economics 17:MS-143
Dechow, P. / 2002 / Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals / University of Pennsylvania
Dechow, P. / 1995 / Detecting earnings management / Harvard Business School
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