نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشیار حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد دانشگاه الزاهرا، تهران، ایران
2 دانشجوی دکترای حسابداری، دانشکدۀ علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The extensive literature on earnings management largely
focuses on accrual-based earnings management, while earning
management may be done through accruals, real activities, or both.
This study examines how common is using real activities and accruals
as substitutes in managing earnings in Iran. The sample
contains208earnings management suspect firm-years over the period
1383–1391. For hypothesises testing, this study conducts the
Heckman two-step procedure. The results suggest that managers
somewhat trade off the two earnings management methods based on
their relative costs. In addition, results provide evidence that managers
adjust the level of accrual-based earnings management according to
the level of real activities manipulation realized.
کلیدواژهها [English]