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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 3 Issue 6 pp. 1677-1682 , 2013

A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange Pages 1677-1682 Right click to download the paper Download PDF

Authors: Bahman Banimahd, Mina Jalali Aliabadi

Keywords: Earnings management, Financial risk and loss, Operating cash flows management

Abstract: This study investigates the impact of earnings management on operating cash flows management over the period 2004-2011 using the information of 119 firms listed on the Tehran Stock Exchange. Results indicate that there is a meaningful relationship between earnings management and operating cash flows management. In other words, earnings management creates and shapes operating cash flows management. In addition, after controlling for the loss reporting, firm size and firm & apos; s financial risk, the results show that there was a relationship between loss reporting and firm size with the cash flows management. When firms report loss, then operating cash flows increases. Finally, operating cash flows decreases when firm size increases. However, our survey does not provide any evidence to believe there is any relationship between financial risk and cash flows management.

How to cite this paper
Banimahd, B & Aliabadi, M. (2013). A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange.Management Science Letters , 3(6), 1677-1682.

Refrences
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Journal: Management Science Letters | Year: 2013 | Volume: 3 | Issue: 6 | Views: 4894 | Reviews: 0

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