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The effect of restatements of financial statement on earnings management: evidence from Tehran stock exchange (TSE)
Other Title(s)
تأثير تعديل البيان المالي على إدارة الأرباح : دليل من بورصة طهران (Tse)
Joint Authors
Saei, Muhammad Javad
Hesarzadeh, Reze
Muhammad, Ali Sad
Source
The Journal of Administration and Economics
Issue
Vol. 2020, Issue 124 (30 Jun. 2020), pp.217-234, 18 p.
Publisher
al-Mustansiriyah University College of Management and Economic
Publication Date
2020-06-30
Country of Publication
Iraq
No. of Pages
18
Main Subjects
Business Administration
Economy and Commerce
Topics
Abstract EN
This study examines the relationship between financial restatements and earnings management.
The research sample consisted of 339 companies listed on the Tehran Stock Exchange (TSE) from 2010 to 2017.
The modified Jones model (1995) and Kasznik model (1999) are used to measure accruals earnings management and Roychowdhury's model (2006) is employed to measure real earnings management.
The results suggest that there is a significant association between restatement and accruals/real earnings management.
Further, a significant difference is observed between earnings management in the restatement period and the earnings management before restatement period in terms of the amount of real earnings management.
However, there is no significant difference in the olute value of earnings management.
Moreover, there is a positive and significant relationship between income-decreasing restatement and the relative amount of accruals earnings management, but this relationship is negative and significant in terms of olute value of earnings management and the amount of income-decreasing restatement.
American Psychological Association (APA)
Muhammad, Ali Sad& Saei, Muhammad Javad& Hesarzadeh, Reze. 2020. The effect of restatements of financial statement on earnings management: evidence from Tehran stock exchange (TSE). The Journal of Administration and Economics،Vol. 2020, no. 124, pp.217-234.
https://search.emarefa.net/detail/BIM-1090619
Modern Language Association (MLA)
Muhammad, Ali Sad…[et al.]. The effect of restatements of financial statement on earnings management: evidence from Tehran stock exchange (TSE). The Journal of Administration and Economics No. 124 (Jun. 2020), pp.217-234.
https://search.emarefa.net/detail/BIM-1090619
American Medical Association (AMA)
Muhammad, Ali Sad& Saei, Muhammad Javad& Hesarzadeh, Reze. The effect of restatements of financial statement on earnings management: evidence from Tehran stock exchange (TSE). The Journal of Administration and Economics. 2020. Vol. 2020, no. 124, pp.217-234.
https://search.emarefa.net/detail/BIM-1090619
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1090619