How to cite this paper
Valahzaghard, M & Samadi, A. (2013). A study on relationship between tail risk on earning management in Iranian banking industry.Management Science Letters , 3(2), 705-714.
Refrences
Ahmed, A.S., Takeda, C., & Thomas, S. (1999). Bank loan-loss provisions: A reexamination of
capital management, earnings management, and signaling effects. Journal of Accounting and
Economics, 28, 1-25.
Amihud, Y. (2002). Illiquidity and stock returns; Cross-section and time-series effects. Journal of
Financial Markets, 5, 31-56.
Arya, A., Glover, J., & Sunder, S. (1998). Earnings management and the revelation principle. Review
of Accounting Studies, 3, 7-34.
Beatty, A.L., Chamberlain, S.L., & Magliolo, J. (1995). Managing financial reports of commercial
banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research,
333, 231-262.
Beatty, A.L., Ke, B., & Petroni, K.R. (2002). Earnings management to avoid earnings declines across
publicly and privately held banks. The Accounting Review, 77, 547-570.
Beaver, W.H., & Engel, E.E. (1996). Discretionary behavior with respect to allowances for loan
losses and the behavior of security prices. Journal of Accounting and Economics, 22, 177-206.
Cohen, D.A., Dey, A., & Lys, T.Z. (2004). Trends in earnings management and informativeness of
earnings announcements in the pre- and post-Sarbanes Oxley periods. Working paper,
Northwestern University.
Collins, J.H., Shackelford, D.A., & Wahlen, J.M. (1995). Bank differences in the coordination
regulatory capital, earnings, and taxes. Journal of Accounting Research, 33, 263-291.
Cornett, M.M., McNutt, J.J., & Tehranian, H. (2009). Earnings management at large U.S. bank
holding companies. Journal of Corporate Finance, 15, 412-430.
Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. Accounting Review,
70, 193-225.
Dechow, P., Sloan, R., & Sweeney, A. (1996). Causes and consequences of earnings manipulation: an
analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research,
13, 1-36.
Demski, J.S. (1998). Performance measure manipulation. Contemporary Accounting Research 15,
261-285.
Dimson, E. (1979). Risk measurement when shares are subject to infrequent trading. Journal of
Financial Economics, 7, 197-227.
Farzinfar, A.A. (2013). Investigating the relationship between auditor’s opinion and stock return in
the companies listed at Tehran stock exchange market. Management Science Letters, 3(1), 81-90.
Gunther, J.W., Moore, R.R., 2003. Loss underreporting and the auditing role of bank exams. Journal
of Financial Intermediation, 12, 153-177.
Healy, P.M. (1985). The impact of bonus schemes on the selection on accounting decisions. Journal
of Accounting and Economics, 7, 85-107.
Houshmand Neghabi, Z., & Morshedian Rafiee, S. (2013). Investigating different influential factors
on capital structure of different sectors of industries listed in Tehran Stock Exchange. Management
Science Letters, 3(1), 73-80.
Hutton, A, Marcus, A.J., & Tehranian, H. (2009). Opaque financial reports, R-square, and crash risk.
Journal of Financial Economics 94, 67-86.
Jin, L., & Myers, S. C. (2006). R2 around the world: New theory and new tests. Journal of Financial
Economics, 79, 257-292.
Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting
Research, 29, 193-228.
Kothari, S.P., Shu, S., & Wysocki, P. (2009). Do managers withhold bad news? Journal of
Accounting Research, 47, 241-276.
Scholes, M.S., Wilson, G.P., & Wolfson, M.A. (1990). Tax planning, regulatory capital planning, and
financial reporting strategy for commercial banks. Review of Financial Studies, 3, 625-650.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future
earnings? Accounting Review, 71, 289-315.
Sohrabi Araghi, M., & Attari, S. (2013).Comparing the role of accruals and operating cash flows on
users & apos; decisions on financial statements: A case study of Tehran Stock Exchange. Management
Science Letters, 3(1), 97-106.
Wahlen, J.M. (1994). The nature of information in commercial bank loan loss disclosures. The
Accounting Review, 69, 455-478.
capital management, earnings management, and signaling effects. Journal of Accounting and
Economics, 28, 1-25.
Amihud, Y. (2002). Illiquidity and stock returns; Cross-section and time-series effects. Journal of
Financial Markets, 5, 31-56.
Arya, A., Glover, J., & Sunder, S. (1998). Earnings management and the revelation principle. Review
of Accounting Studies, 3, 7-34.
Beatty, A.L., Chamberlain, S.L., & Magliolo, J. (1995). Managing financial reports of commercial
banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research,
333, 231-262.
Beatty, A.L., Ke, B., & Petroni, K.R. (2002). Earnings management to avoid earnings declines across
publicly and privately held banks. The Accounting Review, 77, 547-570.
Beaver, W.H., & Engel, E.E. (1996). Discretionary behavior with respect to allowances for loan
losses and the behavior of security prices. Journal of Accounting and Economics, 22, 177-206.
Cohen, D.A., Dey, A., & Lys, T.Z. (2004). Trends in earnings management and informativeness of
earnings announcements in the pre- and post-Sarbanes Oxley periods. Working paper,
Northwestern University.
Collins, J.H., Shackelford, D.A., & Wahlen, J.M. (1995). Bank differences in the coordination
regulatory capital, earnings, and taxes. Journal of Accounting Research, 33, 263-291.
Cornett, M.M., McNutt, J.J., & Tehranian, H. (2009). Earnings management at large U.S. bank
holding companies. Journal of Corporate Finance, 15, 412-430.
Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earnings management. Accounting Review,
70, 193-225.
Dechow, P., Sloan, R., & Sweeney, A. (1996). Causes and consequences of earnings manipulation: an
analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research,
13, 1-36.
Demski, J.S. (1998). Performance measure manipulation. Contemporary Accounting Research 15,
261-285.
Dimson, E. (1979). Risk measurement when shares are subject to infrequent trading. Journal of
Financial Economics, 7, 197-227.
Farzinfar, A.A. (2013). Investigating the relationship between auditor’s opinion and stock return in
the companies listed at Tehran stock exchange market. Management Science Letters, 3(1), 81-90.
Gunther, J.W., Moore, R.R., 2003. Loss underreporting and the auditing role of bank exams. Journal
of Financial Intermediation, 12, 153-177.
Healy, P.M. (1985). The impact of bonus schemes on the selection on accounting decisions. Journal
of Accounting and Economics, 7, 85-107.
Houshmand Neghabi, Z., & Morshedian Rafiee, S. (2013). Investigating different influential factors
on capital structure of different sectors of industries listed in Tehran Stock Exchange. Management
Science Letters, 3(1), 73-80.
Hutton, A, Marcus, A.J., & Tehranian, H. (2009). Opaque financial reports, R-square, and crash risk.
Journal of Financial Economics 94, 67-86.
Jin, L., & Myers, S. C. (2006). R2 around the world: New theory and new tests. Journal of Financial
Economics, 79, 257-292.
Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting
Research, 29, 193-228.
Kothari, S.P., Shu, S., & Wysocki, P. (2009). Do managers withhold bad news? Journal of
Accounting Research, 47, 241-276.
Scholes, M.S., Wilson, G.P., & Wolfson, M.A. (1990). Tax planning, regulatory capital planning, and
financial reporting strategy for commercial banks. Review of Financial Studies, 3, 625-650.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future
earnings? Accounting Review, 71, 289-315.
Sohrabi Araghi, M., & Attari, S. (2013).Comparing the role of accruals and operating cash flows on
users & apos; decisions on financial statements: A case study of Tehran Stock Exchange. Management
Science Letters, 3(1), 97-106.
Wahlen, J.M. (1994). The nature of information in commercial bank loan loss disclosures. The
Accounting Review, 69, 455-478.