1
Professor of accounting, Alzahra university, Tehran, Iran.
2
Master of accounting, Alzahra university, Tehran, Iran.
Abstract
As real earnings management is a popular management behavior, managers distract from normal business practices for financial reporting purpose and impact cash. according to cash assets are important for investors to predict the value of firms aggressive real earnings management activities can affect the value that investors place on cash assets. therefor in this research investigate when management use aggressive real earnings management What will effect on the value of firms cash holdings. For this purpose, sample of 102 companies during the years from1391 to 1396 was surveyed among listed companies in Tehran Stock Exchange. In order to provide accurate analysis, multiple regression was used with a combination of data model to test the hypotheses test. The results of the research indicate that there is a negative and significant relationship between the aggressive real earnings management index and the value of cash holdings with abnormal stock returns. This means that when the aggressive real earnings management increase, the stockholders evaluation of firms cash holdings is decreases.
Hosseini, S. A., & Zand, S. (2019). The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings. Accounting and Auditing Research, 11(42), 89-106.
MLA
Seyed Ali Hosseini; Sepideh Zand. "The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings". Accounting and Auditing Research, 11, 42, 2019, 89-106.
HARVARD
Hosseini, S. A., Zand, S. (2019). 'The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings', Accounting and Auditing Research, 11(42), pp. 89-106.
VANCOUVER
Hosseini, S. A., Zand, S. The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings. Accounting and Auditing Research, 2019; 11(42): 89-106.
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