List of Articles income management

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  1 - An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors)
  Maryam Atarasadi usef ahadi serkani mohsen amini khouzani
  10.30495/jfksa.2022.20215
  This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance o More

  This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, quality of auditing and political relationships on influencing process of fraudulent behaviors upon risk and profit management of companies in order to control. The effective factors in This regard. The statistical society consists of listed companies in Tehran stock Exchange and statistical sample consists of 152 companies by using financial information of 2011-2021 time period. Hypotheses have been tested by using multivariate linear regression model and data have been analyzed by panel date analysis. findings indicate in addition to significant positive relationship between fraud incident and risk and profit management, political relationship and quality of auditing have negative moderating effects and managerial over confidence results in increasing intervening effect on positive relationship between fraud and risk and profit management.. Manuscript profile
• Open Access Article
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  2 - The Impact of Income Management on the Performance of Shares Valuation Models
  Ali Baghani
  Choosing a suitable method for stock assessment can be responsive to the needs of investors in determining the fair value of the stock. But the question is whether earnings management can affect performance evaluation models? In order to answer this question, In this s More

  Choosing a suitable method for stock assessment can be responsive to the needs of investors in determining the fair value of the stock. But the question is whether earnings management can affect performance evaluation models? In order to answer this question, In this study hypotheses regarding the impact of earnings management on the performance evaluation model based on Residual income and based on discounted cash flow in the two – year short term periods and seven –year long term periods were developed. This study, which was performed by the correlation analysis, by using regression analysis and Means Comparison test, tries to provide the possibility of the optimal model selection for investors. The population of this study is Companies listed on the Stock Exchange which has been active in the period of 1379-1390 years. The results indicate that in the short-term horizon, earnings management hasn't a significant effect on the predictive ability of the listed evaluation models. But in the long-term time horizon Income smoothing has a significant effect on the evaluation models’forecast error, and in the long-term timescales Residual income model has Lower prediction error. Manuscript profile