A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange

Khaksarian, F.

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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print) Quarterly Publication Volume 3 Issue 10 pp. 2549-2554 , 2013

A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange Pages 2549-2554 Download PDF

Authors: Fatemeh Khaksarian

DOI: 10.5267/j.msl.2013.09.019

Keywords: Tehran Stock Exchange, Earnings management, Earnings response coefficient

Abstract: This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE). The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991). Earnings management during import relief investigations. Journal of accounting research, 29(2), 193-228]. In addition, the proposed study uses Ohlson’s model [Ohlson, J. A. (1995). Earnings, book values, and dividends in equity valuation. Contemporary accounting research, 11(2), 661-687] to estimate earnings response coefficient. The study gathers the necessary information from 250 firms from TSE market over the period 2006-2012. The result of our survey indicates that there was a negative and meaningful relationship between earnings response coefficient and earnings management.

How to cite this paper

 Khaksarian, F. (2013). A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange.Management Science Letters , 3(10), 2549-2554.

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