List of Articles Accrual earnings management

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  1 - Comparing Earnings Management in Germany and the USA
  Taufiq Arifin Indra Kusuma
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  2 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
  Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani
  Earning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of ear More

  Earning as the most important product of the accounting information system should be of an acceptable quality. Because earning is the basis of the economic decision-making of investors. Investors tend to have information about the future, including the prediction of earnings per share and its precautionary prediction. However, managers' opportunistic behavior by manipulating earnings reduces the reliance on information and reduces the quality of earning. In contrast to accounting conservatism, the manager's biased behavior in identifying earnings is delayed. Hence, the conservatism makes the manager and other groups, such as shareholders, receive less sums of return. This will increase the value of the company. The increased value of the company increases among all the parties in the company's division of the division and welfare of each group. Hence, this research examines the effect of earnings management on the relationship between earnings forecast error and accounting conservatism in a period of 9 years from the over a of 2009 to 2017 in 115 companies from listed companies in Tehran Stock Exchange. The results of the research show that there is a significant (positive) relation between the predictive error of earning and the accounting conservatism (as one of the criteria of the quality of earnings) in the real earnings management. But the results of this research do not confirm the significant relationship between the predictive error of earnings and accounting conservatism in accruing earnings management. Manuscript profile
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  3 - Provide a Earnings Management forecasting model using ant colony and particle swarm algorithm algorithms
  Vahid Yousefi HAMIDREZA KORDLOUIE faegh ahmadi mohammadhamed Khanmohammadi Dashti Nader
  This study aims to use two ant colony algorithm and particle swarm algorithm to predict earning management and determine which algorithm has more explanatory power.To achieve the research goal, 163 companies have been selected by systematic elimination method in the per More

  This study aims to use two ant colony algorithm and particle swarm algorithm to predict earning management and determine which algorithm has more explanatory power.To achieve the research goal, 163 companies have been selected by systematic elimination method in the period 2013-2019. The data are panel and thirteen variables have been considered to examine the models. Finally, eight variables have been identified as effective and tests have been performed using Python software. The results show that earnings management can be predicted with more than 97% accuracy by both algorithms, but the ability to predict the particle swarm model in accrual earnings management is higher, however ant colony algorithm has more power in predicting real earnings management. Manuscript profile
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  4 - Bankruptcy Prediction Modeling Using the Variables of Earnings Management
  moslem ghatebi vali khodadadi alireza jorjorzadeh aHMAD KAAB OMEIR
  10.30495/eco.2020.1893925.2322
  The purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and More

  The purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and compared. So, a sample consisting of 1287 years - company during the period 2006 to 2018 has been selected from the companies of Tehran Stock Exchange. The results showed that the predictability power of Altman, Springgate and Zimsky bankruptcy models has increased significantly after adding accrual earnings management variables compared to the initial models. The results also show that the parameters of real earning management weaken the predictability of Altman, Springgate and Zimsky models. Based on the results, accountants, managers, and economic planners are advised to pay special attention to the phenomenon of corporate Earning management in order to make their decisions better. Manuscript profile