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International Business Management

ISSN: Online
ISSN: Print 1993-5250
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The Investigation of the Effect of Commitment Earnings Management on the Future Performance of Accepted Companies in the Tehran Stock Exchange

Hamid Rasouli Karbasdehi and Peyman Alidoust Zoghi
Page: 4237-4242 | Received 21 Sep 2022, Published online: 21 Sep 2022

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https://doi.org/10.36478/ibm.2016.4237.4242

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Abstract

This research is the investigation of commitment earnings management in the accepted companies in the Tehran Stock Exchange. This research is applied and the method is descriptive correlation and is also considered as survey researches. The statistical society of research are composed all of the accepted companies in the Tehran Stock Exchange. In this research is used classified and audited financial data of accepted active companies in the Tehran Stock Exchange. The time limits of the research is 7 sequential from 2006-2012. By using the systematic deletion sampling 94 companies were chosen as statistical sample. In this research unusual optional fees is as reagent variable of commitment earnings management. By using the Tehran Stock Exchange databases were collected the website of this organization and software stocks such as Rahavard Novin Software and required data. The data are classified in the Excel Software as the panel and for analysis is used Eviews Software and multiple regression model by Ordinary Least Squares Method (OLS). To investigate the significant regression equation is used F test and for the significant regression coefficients is used t-test. The research results showed that there is not a relation between the future performance and commitment earnings management and unusual optional fees.

How to cite this article:

Hamid Rasouli Karbasdehi and Peyman Alidoust Zoghi. The Investigation of the Effect of Commitment Earnings Management on the Future Performance of Accepted Companies in the Tehran Stock Exchange.
DOI: https://doi.org/10.36478/ibm.2016.4237.4242
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.4237.4242