Academic Journal
Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
| العنوان: | Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. |
|---|---|
| المؤلفون: | Seyed Hossein Sajadi, Mohsen Dastgir, Ali Hossein Hosseinzade, Mohammad Omid Akhgar |
| المصدر: | مجله دانش حسابداری, Vol 3, Iss 8, Pp 7-30 (2012) |
| بيانات النشر: | Shahid Bahonar University of Kerman, 2012. |
| سنة النشر: | 2012 |
| المجموعة: | LCC:Accounting. Bookkeeping |
| مصطلحات موضوعية: | investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions, Accounting. Bookkeeping, HF5601-5689 |
| الوصف: | The purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earnings management. In addition, in this research we investigate the effect of five characteristics including firm size, deviance in operating activities, predict of future profits growth, debts contracts and growth of sales on the type of earnings management in companies listed on the TSE. For this purpose, we develop and test six hypotheses in four different modes by using multiple regressions. The results of testing first hypothesis show that managers of stock companies use of own discretions to communicate private information about firm’s future profitability, and this is in accordance with definition of efficient earnings management. Also, results of the second to sixth hypothesis tests indicate that the in some of four different modes, efficient earnings management has a positive and significant relationship with deviance in firm operating activities, |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Persian |
| تدمد: | 2008-8914 2476-292X |
| Relation: | https://jak.uk.ac.ir/article_1_d569fa592ea22b312d66f3dcc1098d33.pdf; https://doaj.org/toc/2008-8914; https://doaj.org/toc/2476-292X |
| DOI: | 10.22103/jak.2012.1 |
| URL الوصول: | https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827 |
| رقم الانضمام: | edsdoj.458a3a41c5f44ec59cd3c1ea64ea2827 |
| قاعدة البيانات: | Directory of Open Access Journals |
| ResultId |
1 |
|---|---|
| Header |
edsdoj Directory of Open Access Journals edsdoj.458a3a41c5f44ec59cd3c1ea64ea2827 869 3 Academic Journal academicJournal 869.037475585938 |
| PLink |
https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edsdoj&AN=edsdoj.458a3a41c5f44ec59cd3c1ea64ea2827&custid=s6537998&authtype=sso |
| FullText |
Array
(
[Availability] => 0
)
Array ( [0] => Array ( [Url] => https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827 [Name] => EDS - DOAJ [Category] => fullText [Text] => View record in DOAJ [MouseOverText] => View record in DOAJ ) ) |
| Items |
Array
(
[Name] => Title
[Label] => Title
[Group] => Ti
[Data] => Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
)
Array ( [Name] => Author [Label] => Authors [Group] => Au [Data] => <searchLink fieldCode="AR" term="%22Seyed+Hossein+Sajadi%22">Seyed Hossein Sajadi</searchLink><br /><searchLink fieldCode="AR" term="%22Mohsen+Dastgir%22">Mohsen Dastgir</searchLink><br /><searchLink fieldCode="AR" term="%22Ali+Hossein+Hosseinzade%22">Ali Hossein Hosseinzade</searchLink><br /><searchLink fieldCode="AR" term="%22Mohammad+Omid+Akhgar%22">Mohammad Omid Akhgar</searchLink> ) Array ( [Name] => TitleSource [Label] => Source [Group] => Src [Data] => مجله دانش حسابداری, Vol 3, Iss 8, Pp 7-30 (2012) ) Array ( [Name] => Publisher [Label] => Publisher Information [Group] => PubInfo [Data] => Shahid Bahonar University of Kerman, 2012. ) Array ( [Name] => DatePubCY [Label] => Publication Year [Group] => Date [Data] => 2012 ) Array ( [Name] => Subset [Label] => Collection [Group] => HoldingsInfo [Data] => LCC:Accounting. Bookkeeping ) Array ( [Name] => Subject [Label] => Subject Terms [Group] => Su [Data] => <searchLink fieldCode="DE" term="%22investigating+the+using+methods+of+management+discretion+in+future+profitability+reporting+and+the+effect+of+firms%27+characteristics+on+using+methods+of+these+discretions%22">investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%2E+Bookkeeping%22">Accounting. Bookkeeping</searchLink><br /><searchLink fieldCode="DE" term="%22HF5601-5689%22">HF5601-5689</searchLink> ) Array ( [Name] => Abstract [Label] => Description [Group] => Ab [Data] => The purpose of this study is to investigate the using methods of management discretions in future profitability reporting of companies listed on the Tehran Stock Exchange (TSE). Accordingly, we investigate the type of earnings management in these companies in terms of opportunistic or efficient earnings management. In addition, in this research we investigate the effect of five characteristics including firm size, deviance in operating activities, predict of future profits growth, debts contracts and growth of sales on the type of earnings management in companies listed on the TSE. For this purpose, we develop and test six hypotheses in four different modes by using multiple regressions. The results of testing first hypothesis show that managers of stock companies use of own discretions to communicate private information about firm’s future profitability, and this is in accordance with definition of efficient earnings management. Also, results of the second to sixth hypothesis tests indicate that the in some of four different modes, efficient earnings management has a positive and significant relationship with deviance in firm operating activities, ) Array ( [Name] => TypeDocument [Label] => Document Type [Group] => TypDoc [Data] => article ) Array ( [Name] => Format [Label] => File Description [Group] => SrcInfo [Data] => electronic resource ) Array ( [Name] => Language [Label] => Language [Group] => Lang [Data] => Persian ) Array ( [Name] => ISSN [Label] => ISSN [Group] => ISSN [Data] => 2008-8914<br />2476-292X ) Array ( [Name] => NoteTitleSource [Label] => Relation [Group] => SrcInfo [Data] => https://jak.uk.ac.ir/article_1_d569fa592ea22b312d66f3dcc1098d33.pdf; https://doaj.org/toc/2008-8914; https://doaj.org/toc/2476-292X ) Array ( [Name] => DOI [Label] => DOI [Group] => ID [Data] => 10.22103/jak.2012.1 ) Array ( [Name] => URL [Label] => Access URL [Group] => URL [Data] => <link linkTarget="URL" linkTerm="https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827" linkWindow="_blank">https://doaj.org/article/458a3a41c5f44ec59cd3c1ea64ea2827</link> ) Array ( [Name] => AN [Label] => Accession Number [Group] => ID [Data] => edsdoj.458a3a41c5f44ec59cd3c1ea64ea2827 ) |
| RecordInfo |
Array
(
[BibEntity] => Array
(
[Identifiers] => Array
(
[0] => Array
(
[Type] => doi
[Value] => 10.22103/jak.2012.1
)
)
[Languages] => Array
(
[0] => Array
(
[Text] => Persian
)
)
[PhysicalDescription] => Array
(
[Pagination] => Array
(
[PageCount] => 24
[StartPage] => 7
)
)
[Subjects] => Array
(
[0] => Array
(
[SubjectFull] => investigating the using methods of management discretion in future profitability reporting and the effect of firms’ characteristics on using methods of these discretions
[Type] => general
)
[1] => Array
(
[SubjectFull] => Accounting. Bookkeeping
[Type] => general
)
[2] => Array
(
[SubjectFull] => HF5601-5689
[Type] => general
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions.
[Type] => main
)
)
)
[BibRelationships] => Array
(
[HasContributorRelationships] => Array
(
[0] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Seyed Hossein Sajadi
)
)
)
[1] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Mohsen Dastgir
)
)
)
[2] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Ali Hossein Hosseinzade
)
)
)
[3] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Mohammad Omid Akhgar
)
)
)
)
[IsPartOfRelationships] => Array
(
[0] => Array
(
[BibEntity] => Array
(
[Dates] => Array
(
[0] => Array
(
[D] => 01
[M] => 05
[Type] => published
[Y] => 2012
)
)
[Identifiers] => Array
(
[0] => Array
(
[Type] => issn-print
[Value] => 20088914
)
[1] => Array
(
[Type] => issn-print
[Value] => 2476292X
)
)
[Numbering] => Array
(
[0] => Array
(
[Type] => volume
[Value] => 3
)
[1] => Array
(
[Type] => issue
[Value] => 8
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => مجله دانش حسابداری
[Type] => main
)
)
)
)
)
)
)
|
| IllustrationInfo |