Open AccessEffects Real Earnings Management and Liquidity Leverage Relation Analysis Case study: accepted plants into Tehran stock exchange
Author(s) -
Abbas Aryannejad
Publication year - 2019
Publication title -
journal of management and accounting studies
Language(s) - English
Resource type - Journals
ISSN - 2693-8448
DOI - 10.24200/jmas.vol2iss03pp10-14
Subject(s) - market liquidity , stock exchange , earnings management , leverage (statistics) , earnings , operating leverage , econometrics , business , economics , financial economics , monetary economics , computer science , accounting , finance , artificial intelligence , profitability index
The main purpose of the present research is to investigate the relationship between liquidity leverage and real earnings management of the accepted plants into Tehran stock exchange in 2014. Through determination the concept of creation steps or liquidity leverage expansion as well as real earnings management, this paper is going to describe how this kind of thought is created in accepted plants. Methodology: Having explained its effective factors, they are analyzed and classified and finally combining various presented models and theories, they are analyzed by specialists. In this research 91 plants out of accepted ones in Tehran stock exchange which have got particular properties are analyzed and used to investigate the relationship between liquidity leverage and real earnings management. Results: Finally, considering concluded meaningful relations of studied secondary hypotheses, the first hypothesis which there is a meaningful relation between liquidity leverage and real earnings management is absolutely verified. Having studied hypotheses using T-test, they can be classified based on their averages. This classification demonstrates that cash conversion cycle index has got the most related to the real earnings management. Conclusion: Research conclusions demonstrate that there is a meaningful relation between liquidity leverage and real earnings management. Considering the conclusions, some suggestions are presented, too.