ARTICLE
TITLE

Impact of Market Competition on Earnings Management in Accepted Companies Tehran Stock Exchange

SUMMARY

The aim of this study was to evaluate the effect of product market competition on the management of discretionary accruals, the accruals-based management and real earnings management of listed companies on the Stock Exchange in Tehran. The sample consisted of 145 company during the period 1389 till 1393 the companies listed on stock selection and test hypotheses using panel data with the help of generalized least squares method, has been done.The results of the study hypothesis, suggests that product market competition has a positive impact on positive discretionary accruals (increase of profit), but the impact of competition on the negative discretionary accruals as well as the absolute value of discretionary accruals not confirmed. The results also show a positive impact on the overall accrual is competition. The effects of competition in the management of real profits, the results suggest that competition for discretionary spending unusually negative effect on cash flow unusual and abnormal production costs had a positive effect.

PAGES
pp. 556 - 570
COLLECTIONS
Social Sciences

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