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Mohammad Omid Akhgar

Mohammad Omid Akhgar

Academic rank: Associate Professor
ORCID:
Education: PhD.
ScopusId: 57188834769
Faculty: Faculty of Humanities and Social Sciences
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Phone:

Research

Title
EARNINGS MANAGEMENT AND FREE CASH FLOWS: EVIDENCE FROM IRAN
Type
JournalPaper
Keywords
earnings management, discretionary accruals, nondiscretionary accruals, free cash flows.
Year
2013
Journal RADIX INTERNATIONAL JOURNAL OF BANKING, FINANCE AND ACCOUNTING
DOI
Researchers Mohammad Omid Akhgar ، Mohammad NazariPour ، Ali Fegheh Majidi

Abstract

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.