The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange

Document Type : Original Article

Authors

1 Assistant Professor of Accounting, Shahid Chamran University, Ahvaz, Iran

2 Associate Professor of Economics, Shahid Chamran University, Ahvaz, Iran

3 M.A. in Accounting, Shahid Chamran University, Ahvaz, Iran

Abstract

The aim of this study was to evaluate the real benefit of the information content of earnings management in firms listed in the Tehran Stock Exchange. The real benefit of the two criteria for measuring the management and production of abnormal discretionary expense is unusual. The regression model was tested using panel data with fixed effects. The results indicated that the information content of interest in the institutions with real earnings management (REM) is significantly lower. the current study play a role in the literature that is related to the consequences of real benefit and how stock prices are at record profits.

Keywords

Journal of Iranian Accounting Review
Volume 4, Issue 13
February 2017
Pages 71-94

Files

Share

How to cite

Statistics