جستجوی مقالات مرتبط با کلیدواژه « محدودیت اقلام تعهدی » در نشریات گروه « علوم انسانی »

This research is aimed to answer the fundamental question whether there is a significant relationship between return of discretionary reduction of general, sale, and administrative expenditures and reduction of the future performance. The question is presented as two hypotheses. Earnings management is measured using the benchmark for reducing of general, sale and administrative expenditures. The Statistical population of the research includes all firms listed in Tehran Stock Exchange. The sample consists of 114 listed firms during the period from 2011 to2016. Panel data analysis method, multivariate linear regression and Eviews9 software are used to test hypotheses and estimate coefficients. The results indicate that there is no significant relation between the return of discretionary reduction of general, sale and administrative expenses, and the reduction of future performance. But there is a significant relationship between the return of discretionary reduction in sales, general and administrative expenses, and the company limitation in earnings management of accruals

This research is aimed at studying the effect of real earnings management return on long-run operating performance. In fact, this research seeks to study if there is any significant relationship between return of discretionary reduction of sale, public and administrative expenditures and reduction of the future performance. We expanded the main question and included limitations in accrual items management in discussion of real earnings management return and raised the following question: does the effect of discretionary reduction of sale, public and administrative expenditures on the future performance increase considering limitation of the company for accrual items earning management. Statistical population of the present research includes all companies listed in Tehran Stock Exchange. 105 companies were selected and studied during 2010-2015. Mixed methods analysis and multivariate linear regression were used through Eviews7 software to test the hypothesis and estimate coefficients. The results indicated that the return of optional reduction in selling expenses, general and administrative demonstrates no significant correlation with the reduction of future performance. But, within limits, in the management of accruals in talk back real earnings management, reducing the return of voluntary sales expenses, general and administrative affects future performance.