文章基本信息

标题：A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange
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作者：Bahman Banimahd ; Mina Jalali Aliabadi
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2013
卷号：3
期号：6
页码：1677-1682
DOI：10.5267/j.msl.2013.05.018
出版社：Growing Science
摘要：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'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.
关键词：Earnings management; Operating cash flows management; Financial risk and loss