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:: Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) ::
3 2014, 4(4): 93-114 Back to browse issues page
The Relationship between Free Cash Flow Risk with different types of Practices in Earnings Management of listed companies in Tehran Stock Exchange
Seyed Kazem Ebrahimi , Ali Bahrami Nasab , Mansour Ahmadi Moghadam
Abstract:   (2078 Views)
Among the agencies problems grappled with is free cash flow in projects with negative net present value which causes losses for investors. The creditors are also concerned about financing those projects because of the lack of information asymmetry. The goal of this study is to investigate the relationship between free cash flow risk with different types of earnings management. To do so, the financial information of 107 companies listed in Tehran Stock Exchange from 2008 to 2014 was investigated. Multiple regression with pooled data was used to analyze the way free cash flow risk associates with different kinds of earnings management. The results show that there is a positive relationship between free cash flow risk with earnings management based on accruals and a negative one between free cash flow risk with real earnings management. There is also another positive relationship found in free cash flow risk with overall level of earnings management.
Keywords: Free Cash Flow Risk, Accruals Earnings Management, Real Earnings Management, Overall level of Earnings Management.
Full-Text [PDF 1557 kb]   (92 Downloads)    
Type of Study: Research | Subject: General
Received: 2015/02/1 | Accepted: 2015/06/20 | Published: 2014/12/22
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Ebrahimi S K, Bahrami Nasab A, Ahmadi Moghadam M. The Relationship between Free Cash Flow Risk with different types of Practices in Earnings Management of listed companies in Tehran Stock Exchange. 3 2014; 4 (4) :93-114
URL: http://mta.raja.ac.ir/article-1-127-en.html


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Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) Back to browse issues page
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