نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
In this study, the relationship between administrative, general and sale expenses (SGA) stickiness and earnings management in listed companies in Tehran Stock Exchange has been investigated. Our sample was a group of 120 companies listed between 1390 and 1394. To analyze the data and test and hypotheses, multivariate regression model was used. Results show that the motive for upside earning management is not related to SGA expenses stickiness. These results are contrary to the results of Xue and Hong (2015), Hashemi & Nejati (1394) and Mansourfar et al (1396). But as we separated the items of SGA expenses, we found a direct relation between the motive for upside earning management and stickiness of research and development expense. Our results of correspond to Banker et al (2011) and Co et al (2015) studies. Also, we found no relation between earning management and other SGA expenses stickiness, contrary to the result of Banker et al (2011) and Co et al (2015) studies.
کلیدواژهها English
