The Iranian Accounting and Auditing Review 23 (1), pp. 73–96.
ISSN/ISBN: Not available at this time. DOI: 10.22059/ACCTGREV.2016.58467
Note - this is a foreign language paper: PER
Abstract: The main objective of this study was to evaluate the presence of earnings management (that calculated based on Benford law) at different levels of conservatism and institutional investors. First, the sample firms (selected from production firms in Tehran Stock Exchange) based on conservatism and institutional investors classified into eight groups and then using Benford law, the presence or absence of earnings management in each group of firms were examined. The results of hypothesis test on the basis of audited financial statements data of the sample firms for a period of eleven years (2003 to 2013) show that by increasing the institutional investor, earnings management increase, that this can be caused by insufficient experience of institutional investors, Statesmanlike collusion between institutional investors and management and High incentives to manipulate earnings by managers. Also, the results indicate that different levels of conservatism have no impact on earning management.
Bibtex:
@article{,
author = {Kordestani, Gh. and Tatli, R.},
title = {The review of earnings management in different level of conservatism and institutional investors base Benford law},
year = {2016},
journal = {The Iranian Accounting and Auditing Review},
volume = {23},
number = {1},
pages = {73--96},
doi = {10.22059/ACCTGREV.2016.58467},
}
Reference Type: Journal Article
Subject Area(s): Accounting