The earing is an important criterion of evaluation and decision making for the user of financial statements.This importance is one of the resons for earnings management.The focus of this research is to find a response to this question: Whether the earnings management in the consolidated financial statements is diferent from that in the parent company financial statements?
We find that, in total sample and in industry level, earnings management is existed in both of the financial statements. At total sample, the test of difference in earnings management indicate that, earnings management in parent company financial statements is more than the consolidated financial statements. Although, the test of difference, at industry levels, show inconsistency in results.
Saie, M. J., & Abdi, M. (2014). Consolidated and parent company earning management: an Exprimental Study. Accounting and Auditing Research, 6(21), 52-67. doi: 10.22034/iaar.2014.104398
MLA
Mohammad Javad Saie; Mehdi Abdi. "Consolidated and parent company earning management: an Exprimental Study". Accounting and Auditing Research, 6, 21, 2014, 52-67. doi: 10.22034/iaar.2014.104398
HARVARD
Saie, M. J., Abdi, M. (2014). 'Consolidated and parent company earning management: an Exprimental Study', Accounting and Auditing Research, 6(21), pp. 52-67. doi: 10.22034/iaar.2014.104398
VANCOUVER
Saie, M. J., Abdi, M. Consolidated and parent company earning management: an Exprimental Study. Accounting and Auditing Research, 2014; 6(21): 52-67. doi: 10.22034/iaar.2014.104398
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