مشخصات پژوهش

عنوان	EARNINGS MANAGEMENT AND FREE CASH FLOWS: EVIDENCE FROM IRAN
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	earnings management, discretionary accruals, nondiscretionary accruals, free cash flows.
چکیده	The purpose of this study is to investigate the relationship between earnings management and free cash flows in companies listed on the Tehran Stock Exchange (TSE). In order to measure the earnings management and free cash flows we use the Len and Poulsen (1989) model and adjusted Jones models. We develop and test two hypotheses by using the sample of 285 firms-year. The results show that there is a significant relationship between discretionary accruals and free cash flows but, there is not a significant relationship between nondiscretionary accruals and free cash flows.
پژوهشگران	علی فقه مجیدی (نفر سوم)، محمد نظری پور (نفر دوم)، محمد امید اخگر (نفر اول)