Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang
Environmental uncertainties always inflict their effects both upon companies and, upon their operations and reports. Thus, we examine the relation between environmental uncertainties and earning's components (unmanaged earnings and discretionary accruals). For investigating this relationship, w...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2011-12-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_530_2e60684b74d64d1f9e644d5d1563e16d.pdf |
| Summary: | Environmental uncertainties always inflict their effects both upon companies and, upon their operations and reports. Thus, we examine the relation between environmental uncertainties and earning's components (unmanaged earnings and discretionary accruals). For investigating this relationship, we use data of 101 listed companies on Tehran Stock Exchange for the period of 2005-2009, and set out to analyze the research hypotheses, using statistical methods of correlation and multi-variable regression. Findings indicate that environmental uncertainties do affect unmanaged earnings and, to modify their effects, managers do not try to manage the company's earnings. |
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| ISSN: | 2251-8509 2538-1520 |