نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، حسابداری، دانشگاه آزاد اسلامی واحد امارات متحده عربی، دبی، امارات متحده عربی.
2 استاد مدعو، گروه حسابداری، دانشگاه آزاد اسلامی واحد امارات متحده عربی، دبی، امارات متحده عربی
3 دانشیار و عضوهیئت علمی دانشگاه آزاد اسلامی واحد اسلامشهر
4 استادیار، گروه مدیریت، دانشگاه آزاد اسلامی ، واحد شهر قدس
5 استادیار، گروه مدیریت، موسسه آموزش عالی ادیبان، گرمسار، سمنان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Investors and other users can use the company's earnings correctly for investment decisions and forecast cash flows and future earnings when the company's earnings are based on the actual financial performance of the company and not on the management's opinion in using the accounting methods. Accounting standards allow managers to have a wide range of options in selecting different accounting methods to calculate earnings, although managers may not use all of these options to achieve the company's goals. Therefore, the main purpose of this study is to investigate real earnings management on the threshold of sensitive earnings and using the data of 148 companies as a research sample in the period between 1391 to 1398 has been done. The results showed that in companies suspected of earnings management on the verge of zero earnings, abnormal operating cash flows and abnormal discretionary costs are significantly lower than other companies and in companies suspected of earnings management on the verge of zero earnings, costs Abnormal production is significantly higher than other companies. Abnormally operating cash flows and abnormal discretionary expenses are significantly lower in companies suspected of earnings management on the expected earnings threshold.
کلیدواژهها [English]
Wang, yi-shu, and Zhen-Jia Liu. (2016). Meeting dividend thresholds through earnings management in Chinese listed high-tech industries: The role of discretionary accruals and Real earnings management, Transylvanian Review Journal.