دانلود مقاله ترجمه شده بررسی رابطه مدیریت سود و محافظه کاری در سیستم حسابداری ایران

This research aims to study the relationship between earnings management and conservatism in Accounting System of Iran. For measuring of Conservatism (CSVM) is used Givoly and Hayn (2000) model and to calculate of earnings management is applied jones model (1991). In this research, 490 year-firms in during 2003- 2009 have been investigated. In this study, total accruals (TACC), discretionary accruals (DACC as earnings management criteria) and non-discretionary accruals (NDACC) are applied as independent variables and conservatism as dependent variable (followed by García Lara et al. (2005)). To analyze data and testify hypotheses was applied pooled regression models (Fixed Effect) in econometric software EViews 6. Findings show that accruals items (such as TACC, DACC & NDACC) have negative and significant relations with CSVM and DACC has high explanatory power in stating the changes of CSVM. These findings show that 1. Earnings management in investigated companies is upward tape, or 2. Iranian managers in TSE have lower conservatism in their financial reporting. Results too show that earnings management in investigated companies has had high fluctuations in during research period, however, mean and medium of DACC show that magnitude of earnings management in these firms has been low and near zero