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.
Ramadanahmadi, M., Ahangari, A. & Shoaee, F. (2017). The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange. Journal of Iranian Accounting Review, 4(13), 71–94. https://doi.org/10.22055/jiar.2017.18501.1050
MLA
Ramadanahmadi, M., Ahangari, A., & Shoaee, F. "The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange", Journal of Iranian Accounting Review, 4, 13, 2017, 71–94. doi: 10.22055/jiar.2017.18501.1050
HARVARD
Ramadanahmadi, M., Ahangari, A., & Shoaee, F. (2017). 'The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange', Journal of Iranian Accounting Review, 4(13), pp. 71–94. doi: 10.22055/jiar.2017.18501.1050
CHICAGO
Ramadanahmadi, M., Ahangari, A. & Shoaee, F., "The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange." Journal of Iranian Accounting Review, 4 13 (2017): 71–94, doi: 10.22055/jiar.2017.18501.1050
VANCOUVER
Ramadanahmadi M., Ahangari A., Shoaee F. The Effect of Real Earnings Management on the Information Content of Earnings in Tehran Stock Exchange. Journal of Iranian Accounting Review. 2017;4(13):71–94 (In Persian). doi: 10.22055/jiar.2017.18501.1050
