The effect of earnings management on liquidity criteria and lack of liquidity stock

Vadiei Nowghabi, Mohammad Hossein; Mohammadi, Shaban; Shirazd, Ali; Khorshidi, Alireza

[journal article]

dc.contributor.author	Vadiei Nowghabi, Mohammad Hossein	de
dc.contributor.author	Mohammadi, Shaban	de
dc.contributor.author	Shirazd, Ali	de
dc.contributor.author	Khorshidi, Alireza	de
dc.date.accessioned	2018-04-12T08:53:22Z
dc.date.available	2018-04-12T08:53:22Z
dc.date.issued	2015	de
dc.identifier.issn	2300-2697	de
dc.identifier.uri	http://www.scipress.com/ILSHS.63.71.pdf
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/56806
dc.description.abstract	Liquidity criteria that investors in making portfolio investments are involved. Among the factors that could affect liquidity, earnings management. Earnings management can accrual-based earnings management aspects and management of real benefit to be evaluated; Therefore, the aim of this study is to estimate the accrual-based earnings management and gain real management and its effects on liquidity of companies listed on the Stock Exchange in Tehran. The sample consisted of 78 companies for the period 2008 to 2012. We used multivariate regression model based on panel data is performed. Our results show that research hypotheses are tested between accrual-based earnings management positive and significant relationship with the lack of liquidity, and the liquidity and significant negative relationship. As well as the actual management of non-profit with a positive and significant relationship between stock liquidity, and the liquidity is insignificant and there is a negative relationship.	en
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.title	The effect of earnings management on liquidity criteria and lack of liquidity stock	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	International Letters of Social and Humanistic Sciences
dc.publisher.country	CHE
dc.source.issue	63	de
dc.subject.classoz	Economic Policy	en
dc.subject.classoz	Management Science	en
dc.subject.classoz	Management	de
dc.subject.classoz	Wirtschaftspolitik	de
dc.subject.thesoz	Iran	en
dc.subject.thesoz	Ertrag	de
dc.subject.thesoz	return	en
dc.subject.thesoz	Profit	de
dc.subject.thesoz	Iran	de
dc.subject.thesoz	Management	de
dc.subject.thesoz	21. Jahrhundert	de
dc.subject.thesoz	twenty-first century	en
dc.subject.thesoz	Geldpolitik	de
dc.subject.thesoz	management	en
dc.subject.thesoz	enterprise	en
dc.subject.thesoz	liquidity	en
dc.subject.thesoz	Betriebsergebnis	de
dc.subject.thesoz	monetary policy	en
dc.subject.thesoz	Liquidität	de
dc.subject.thesoz	profit	en
dc.subject.thesoz	Unternehmen	de
dc.subject.thesoz	operating result	en
dc.rights.licence	Creative Commons - Attribution 4.0	en
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10064679
internal.identifier.thesoz	10042627
internal.identifier.thesoz	10039712
internal.identifier.thesoz	10040412
internal.identifier.thesoz	10045730
internal.identifier.thesoz	10036846
internal.identifier.thesoz	10039009
internal.identifier.thesoz	10038922
internal.identifier.thesoz	10041141
dc.type.stock	article	de
dc.type.document	journal article	en
dc.type.document	Zeitschriftenartikel	de
dc.source.pageinfo	71-81	de
internal.identifier.classoz	1090401
internal.identifier.classoz	1090302
internal.identifier.journal	1120
internal.identifier.document	32
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.18052/www.scipress.com/ILSHS.63.71	de
dc.description.pubstatus	Published Version	en
dc.description.pubstatus	Veröffentlichungsversion	de
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.dda.reference	xml-database-35@@7
internal.check.abstractlanguageharmonizer	CERTAIN
internal.check.languageharmonizer	CERTAIN_RETAINED

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Wirtschaftspolitik
Economic Policy
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