Reversibility of Earning Management Related to the Major Finance

• Main Authors: Mahmoud Lari dashtbayaz, Mohsen Moeinizadeh
• Format: Article
• Language: fas
• Published: Alzahra University 2017-08-01
• Series: راهبرد مدیریت مالی
• Subjects: Earning Management; Major Finance; Restatement; Cash-Adjusted Leverage
• Online Access: http://jfm.alzahra.ac.ir/article_2870_bae933fee9b4a3d19656536fb9a01bd4.pdf

The researchers believe that financing is important enough that known as "the most important reason of earnings manipulation". Also, getting reach to some measures would result manipulating and financial restatements. So, the purpose of this paper is Companies management approach of finance relate to the earning managements’ modifying time. In other word, this paper investigate that if managers modify earning management related to financing and adopt Society negative effects or shift the reformation to the next managers’ periods and restatement financial reports next year. The paper consists of financing data of companies in Tehran Stock Exchange in 1389 to 1394 and firstly calculating earning management by using adjusted jones and then analyzing earning management modifying using Kruskal - Wallis Test, Mann - Whitney Test and T-test. The results reject the hypothesis that finance related earning management modify early. In other word, it can be interpretated that managers shift manipulating effects to next managers.