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- W2114965963 abstract "Article history: Received January 10, 2013 Received in revised format 10 April 2013 Accepted 12 May 2013 Available online May 14 2013 This study investigates the impact of earnings management on operating cash flows management over the period 2004-2011 using the information of 119 firms listed on the Tehran Stock Exchange. Results indicate that there is a meaningful relationship between earnings management and operating cash flows management. In other words, earnings management creates and shapes operating cash flows management. In addition, after controlling for the loss reporting, firm size and firm's financial risk, the results show that there was a relationship between loss reporting and firm size with the cash flows management. When firms report loss, then operating cash flows increases. Finally, operating cash flows decreases when firm size increases. However, our survey does not provide any evidence to believe there is any relationship between financial risk and cash flows management. © 2013 Growing Science Ltd. All rights reserved." @default.
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- W2114965963 date "2013-06-01" @default.
- W2114965963 modified "2023-09-26" @default.
- W2114965963 title "A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange" @default.
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- W2114965963 doi "https://doi.org/10.5267/j.msl.2013.05.018" @default.
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