The purpose of this research is to determine that in which quarters or under what conditions, management has more motivation to use earnings management by Classification Shifting Operating to Non-Operating Expenses. In line with Research purposes, three main hypotheses and two sub-hypotheses have been developed. Univariate and multivariate regression model and the combined data were used for data analysis and hypothesis testing. For this purpose, from the companies listed in Tehran Stock Exchange during the 1384 to 1388, 980 Year - quarter - company were selected as samples. The results of this study suggest that the classification shifting expenses is more pervasive in fourth quarter in comparison with other quarters. In the quarters that ability of the managers are limiting to manipulate accruals, they have not more motivation to classification shifting expenses. The managers are motivated to use this type of earnings management to overcome the previous year-quarter operating earnings. At the end, the classification shifting expenses is not more pervasive in the quarters that operating earnings is negligible in comparison with other quarters.
Hashemi, S. A., & Rabiee, H. (2013). Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods. Accounting and Auditing Research, 5(18), 4-17. doi: 10.22034/iaar.2013.104541
MLA
Seyed Abbas Hashemi; Hamed Rabiee. "Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods". Accounting and Auditing Research, 5, 18, 2013, 4-17. doi: 10.22034/iaar.2013.104541
HARVARD
Hashemi, S. A., Rabiee, H. (2013). 'Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods', Accounting and Auditing Research, 5(18), pp. 4-17. doi: 10.22034/iaar.2013.104541
VANCOUVER
Hashemi, S. A., Rabiee, H. Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods. Accounting and Auditing Research, 2013; 5(18): 4-17. doi: 10.22034/iaar.2013.104541