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• W2185322441 abstract "This paper examines and compares free cash flows in the firms listed in Indian Stock Exchange with an emphasis on earning management. The main purpose of the study is the inquiry of disparity between free cash flows in Indian Stock Exchange with an emphasis on earnings management. Data and statistics of free cash flows and earnings management variables are measured by Len and Poulsen (1989) model and Jones model. The results of this study signify that there is a positive significant relationship between earnings management and free cash flows and confirm that firm’s free cash flows can stimulate earnings management. Key Words: Free cash flows earnings management, discretionary accruals, non-discretionary accruals. Naturally, all individuals have been looking for increasing their wealth in order to maximize their benefit, security and so on. This tendency escorts them to look for suitable opportunities in order to maximize their wealth by the investment. Nonetheless, there have been individuals who are unable to manage their own properties to make profit, so they have to employ others to do this task behalf of them. According to agency theory, first groups are principals or owners and second ones are agents or managers. Indeed, managers are representatives for principals to conduct owner’s property accurately and finally increase their owner’s wealth. It should be noticed that individuals have tendency to maximize their vested-interest and also managers do so. Managers are eager to show a good picture of the firm's financial position to shareholders and other stakeholders to facilitate maximize their vested-interest and social welfare and or to keep their position. Agency problem arises when maximizing agent's or manager’s wealth doesn’t necessarily lead to maximize stockholder and stakeholders wealth. This position refers to interest conflict between agents and principals. However, taking this interest conflict into account, agents or managers may have an incentive to manipulate earnings to maximize their self-interest. Operating cash flows on cash flow statement indicate firm's ability to produce cash flows. However, most of financial analysts argue that cash flows from operating activities are funds that not only should be invested in new fixed assets to enable firms to keep current level of operating activities, but also a proportion of that fund should be distributed as a dividend or share-repurchase to satisfy stockholders. Earning management is defined as intentionally taking steps under generally accepted accounting principles (GAAP) to achieve from the reported earnings to the desired earnings. The converging the reported earning to the desired earning is done through accounting manipulation. Therefore, this call for a full diagnosis of the malady, that is identification, analysis and quantification of the interfering constraints in achieving maximization of profits, thus opens a vast field for research and enquiry. In the present study, therefore; an attempt has been made to examine and compare the inquiry of disparity between free cash flows in Indian Stock Exchange with an emphasis on earnings management." @default.
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• W2185322441 date "2012-01-01" @default.
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• W2185322441 title "A COMPARATIVE STUDY BETWEEN FREE CASH FLOWS AND EARNINGS MANAGEMENT" @default.
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