Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size

Autor:	Ahmad Abdollahi, Yasser Rezaei Pitenoei
Jazyk:	angličtina
Rok vydání:	2020
Předmět:	lcsh:HF5691-5716 surplus free cash flow education lcsh:Finance lcsh:HG1-9999 lcsh:Business mathematics. Commercial arithmetic. Including tables etc auditor size health care economics and organizations earnings management
Zdroj:	Advances in Mathematical Finance and Applications, Vol 5, Iss 1, Pp 81-93 (2020)
ISSN:	2645-4610 2538-5569
Popis:	This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doajarticles::088283c19bf1cfa67f1db0267fe1db97 http://amfa.iau-arak.ac.ir/article_666224_8d9e35e01257785db969795c4bf23531.pdf Zobrazit plný text záznamu