Matches in SemOpenAlex for { <https://semopenalex.org/work/W2142278741> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W2142278741 abstract "This study investigates probable effect of conservatism in financial reporting on earnings management. Based on findings of previous studies about effects of conservatism in financial reporting on earnings management all over the world which lead to contradictory results, we are studying this issue whether conservatism facilitates earnings management or limits it. Sampling population of the present study includes 92 accepted companies at Tehran stock exchange which are working in five main industries of food and drink products, chemical materials and products, other nonmetallic mineral products, basic metals, automotive and manufacturing parts in the time period of 2002 to 2010. Givoly and Hayn model was used to measure conservatism variable. Accrual based earnings management variable was measured with two models of discretionary accruals (modified Jones model) and working capital discretionary accruals and real earnings management also was measured with decrease of selling, general and administrative expenses and increase of non-operating income taken from selling long lived assets and over-production. Results indicate that, conservatism limits earnings management except earnings management based on selling, general and administrative expenses in which conservatism facilitates earnings management. Key words: Conservatism, accrual based earnings management, working capital discretionary accrual, real earnings management." @default.
- W2142278741 created "2016-06-24" @default.
- W2142278741 creator A5058406964 @default.
- W2142278741 date "2012-05-30" @default.
- W2142278741 modified "2023-09-24" @default.
- W2142278741 title "Does conservatism in financial reporting affect earnings management: An evidence of Iran" @default.
- W2142278741 cites W1498895452 @default.
- W2142278741 cites W1595443926 @default.
- W2142278741 cites W1904553393 @default.
- W2142278741 cites W2029849393 @default.
- W2142278741 cites W2046665996 @default.
- W2142278741 cites W2046757114 @default.
- W2142278741 cites W2050201295 @default.
- W2142278741 cites W2067475882 @default.
- W2142278741 cites W2084647474 @default.
- W2142278741 cites W2124573980 @default.
- W2142278741 cites W2132523504 @default.
- W2142278741 cites W2142242808 @default.
- W2142278741 cites W2155698731 @default.
- W2142278741 cites W2162765744 @default.
- W2142278741 cites W2163026410 @default.
- W2142278741 cites W3023181463 @default.
- W2142278741 cites W3121226803 @default.
- W2142278741 cites W3123372730 @default.
- W2142278741 cites W3123435704 @default.
- W2142278741 cites W3124041048 @default.
- W2142278741 cites W3124365414 @default.
- W2142278741 cites W3125487088 @default.
- W2142278741 cites W3125494889 @default.
- W2142278741 cites W3125677029 @default.
- W2142278741 cites W3125721493 @default.
- W2142278741 cites W3125741632 @default.
- W2142278741 cites W569120723 @default.
- W2142278741 cites W2168605451 @default.
- W2142278741 doi "https://doi.org/10.5897/ajbm11.1497" @default.
- W2142278741 hasPublicationYear "2012" @default.
- W2142278741 type Work @default.
- W2142278741 sameAs 2142278741 @default.
- W2142278741 citedByCount "1" @default.
- W2142278741 countsByYear W21422787412012 @default.
- W2142278741 crossrefType "journal-article" @default.
- W2142278741 hasAuthorship W2142278741A5058406964 @default.
- W2142278741 hasConcept C10138342 @default.
- W2142278741 hasConcept C121955636 @default.
- W2142278741 hasConcept C144133560 @default.
- W2142278741 hasConcept C15744967 @default.
- W2142278741 hasConcept C17744445 @default.
- W2142278741 hasConcept C199539241 @default.
- W2142278741 hasConcept C2776035688 @default.
- W2142278741 hasConcept C2781009383 @default.
- W2142278741 hasConcept C2781426361 @default.
- W2142278741 hasConcept C46312422 @default.
- W2142278741 hasConcept C94625758 @default.
- W2142278741 hasConcept C96640997 @default.
- W2142278741 hasConceptScore W2142278741C10138342 @default.
- W2142278741 hasConceptScore W2142278741C121955636 @default.
- W2142278741 hasConceptScore W2142278741C144133560 @default.
- W2142278741 hasConceptScore W2142278741C15744967 @default.
- W2142278741 hasConceptScore W2142278741C17744445 @default.
- W2142278741 hasConceptScore W2142278741C199539241 @default.
- W2142278741 hasConceptScore W2142278741C2776035688 @default.
- W2142278741 hasConceptScore W2142278741C2781009383 @default.
- W2142278741 hasConceptScore W2142278741C2781426361 @default.
- W2142278741 hasConceptScore W2142278741C46312422 @default.
- W2142278741 hasConceptScore W2142278741C94625758 @default.
- W2142278741 hasConceptScore W2142278741C96640997 @default.
- W2142278741 hasIssue "21" @default.
- W2142278741 hasLocation W21422787411 @default.
- W2142278741 hasOpenAccess W2142278741 @default.
- W2142278741 hasPrimaryLocation W21422787411 @default.
- W2142278741 hasRelatedWork W1539921135 @default.
- W2142278741 hasRelatedWork W1937783556 @default.
- W2142278741 hasRelatedWork W1977731834 @default.
- W2142278741 hasRelatedWork W2265164739 @default.
- W2142278741 hasRelatedWork W2379513135 @default.
- W2142278741 hasRelatedWork W2659227921 @default.
- W2142278741 hasRelatedWork W3123163885 @default.
- W2142278741 hasRelatedWork W3136288333 @default.
- W2142278741 hasRelatedWork W3202306416 @default.
- W2142278741 hasRelatedWork W4210379776 @default.
- W2142278741 hasVolume "6" @default.
- W2142278741 isParatext "false" @default.
- W2142278741 isRetracted "false" @default.
- W2142278741 magId "2142278741" @default.
- W2142278741 workType "article" @default.