The Empirical Investigation of Relationship between Free Cash Flow and Return on assets With Accruals Earning Management (Evidence from Tehran Securities Exchange)

سال انتشار: 1396
محل انتشار: کنفرانس بین المللی پژوهش های نوین در مدیریت ، اقتصاد ، توانمندی صنعت جهانگردی در توسعه
کد COI اختصاصی: ICMET01_182
زبان مقاله: انگلیسی
تعداد مشاهده: 431

نویسندگان

Graduate Master of Accountancy of Islamic Azad University Tehran North Branch

Department of Accounting, Moghadas Ardabili Institute Of Higher Education, Ardabil, Iran

چکیده

This study aimed to investigate the impact of management share on relationship between corporate free cash flow and return on assets (ROA) by management of earning which is earned from discretionary accruals in companies which are listed in Tehran Stock Exchange. In other words, this study sought to answer this question: whether there is relationship between corporate free cash flow and return on assets (ROA) by earning management To answer this question, a sample of 252 companies or in other words, (1260 year - Company) listed in Tehran Stock Exchange in 2010 - 2014 were examined. Jones’s modified model and Len and Pilsen’s model and Variable Return on assets from net operating profit divided with total assets were used to investigate management of earning and free cash flow, respectively. The findings showed that there was significant relationship between earning management and corporate free cash flow and ROA.

کلیدواژه ها

Earning Management , Free Cash Flow , return on assets , Discretionary Accruals

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