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International Journal of Nonlinear Analysis and Applications، جلد ۱۵، شماره ۷، صفحات ۲۶۳-۲۸۰
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عنوان انگلیسی Modeling of the real earning management resulted from investment activities
چکیده انگلیسی مقاله Selling fixed assets when the current operating income is decreasing is essential for managing real earnings among companies. Therefore, this study aimed to design a model for realizing tangible fixed asset sales revenue and investments to address the real earning in the Tehran Stock Exchange. This inductive and correlational-analytical study was conducted on 138 companies listed on the Tehran Stock Exchange from 2010 to 2018, of which 1242 samples were selected using the systematic elimination method. First, the model of Gunny (49) and the proposed model were tested after passing the necessary assumptions and in a statistical sample, and the proposed model showed a better fit. In the second step, the remaining values of the two models were tested as real earning management with several other variables in a new model. The results showed both models' reasonable explanatory power and a weak relationship with some variables.
کلیدواژه‌های انگلیسی مقاله Purchase of fixed assets, Purchase of long-term investment, Cash flow from investing activities
نویسندگان مقاله Esmail Shakib Shiran |
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

Mehdi Moradzadeh Fard |
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

Bahman Bani Mahd |
Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

Elham Al Sadat Hashemizadeh |
Department of Mathematics, Karaj Branch, Islamic Azad University, Karaj, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_8010_49b71442643f05d3d6ce6babcaf0fdf0.pdf
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