Relationship between cash flow and earnings management
Evidence from Tehran Stock Exchange.
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Bahman Banimahd , Mina Jalali Aliabadi. Earnings management , Financial risk and loss , Operating cash flows management. Management Science Letters Year: All Fields Titles Keywords Authors Advanced Search.
Cash Flow Management
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Evidence from Tehran Stock Exchange Pages Download PDF Authors: Bahman Banimahd , Mina Jalali Aliabadi Keywords: Earnings management , Financial risk and loss , Operating cash flows management Abstract: This study investigates the impact of earnings management on operating cash flows management over the period using the information of 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.
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. A study on relationship between earnings management and operating cash flows management: Management Science Letters , 3 6 , Finance research letters, 6 3 , Journal of Accounting and Economics, 35 1 , The role of accruals and cash flows in explaining security returns: Journal of international accounting, auditing and taxation, 17 1 , Earnings management and firm financial motives: A financial investigation of UK listed firms.
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International Review of Financial Analysis, 18 4 , Performance matched discretionary accrual measures. Journal of accounting and economics, 39 1 , Incentives to inflate reported cash from operations using classification and timing.
The Accounting Review, 87 1 , Unusual operating cash flows and stock returns. Journal of Accounting and Public Policy, 27 5 , The use of earnings and cash flows in investment decisions in the US and Mexico: Journal of International Accounting, Auditing and Taxation, 21, An empirical analysis of earnings management motives in firms listed on Tehran Stock Exchange. Journal of Basic and Applied Scientific Research 2 10 , Cash from operations and earnings management in Korea.
The International Journal of Accounting, 37 4 , Cash flow management in the Chinese stock market: An empirical assessment with comparison to the US Market. Frontiers of Business Research in China, 3 2 , Bold Italic Underline Strike Align left Center Align right Insert smilies Insert link URL Insert protected URL Select color Add Hidden Text Insert Quote Convert selected text from selection to Cyrillic Russian alphabet Insert spoiler.
