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دانش حسابداری، جلد ۵، شماره ۱۷، صفحات ۲۹-۴۸
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| عنوان فارسی |
تأثیر مدیریت سود مبتنی بر اقلام تعهدی بر کارآیی سرمایه‌گذاری شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران |
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| چکیده فارسی مقاله |
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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange |
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| چکیده انگلیسی مقاله |
This study investigates whether and how firm investment efficiency is influenced by the accrual-based earnings management. The major purpose of this paper is investigating and analyzing the relationship between proxy of accrual-based earnings management and firm’s excess investments. Prior researches suggest that earnings management leads to increase in excess investments of firms (over-investments or under-investments). In this study, the data from 63 listed companies in the Tehran Stock Exchange in the period of 1378-1388 (1999-2009) was collected. The results indicated that there is a significant relationship between discretionary accruals (as proxy of accrual-based earnings management) and excess investment. This suggests that firm’s investment behavior is influenced by accrual-based earnings management. The results also indicate that there is a significant relationship between discretionary accruals (as independent variable) and firm’s excess investment in the period afterwards |
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| کلیدواژه‌های انگلیسی مقاله |
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| نویسندگان مقاله |
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| نشانی اینترنتی |
http://jak.uk.ac.ir/article_723_134.html |
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