EARNING MANAGEMENT MODELING BASED ON FINANCIAL COMMUNICATION

Mojtaba Mortezaee

doi:10.29121/granthaalayah.v6.i10.2018.1194

Authors

Mojtaba Mortezaee Accounting and Finance Department, Islamic Azad University of Mashhad, Iran

DOI:

https://doi.org/10.29121/granthaalayah.v6.i10.2018.1194

Keywords:

Financial Communications, Signaling Theory, Asymmetry Information, Earning Management

Abstract [English]

The present research is focused on financial communication area and aim to investigate the relationship between company’s web-based financial communications, information asymmetry and earning management. The research is aim to examine whether financial communication besides its usefulness could be act as contributory means for management in order to earning management. In other words, aim to challenges management incentives toward web-based financial information disclosure.

Downloads

Download data is not yet available.

References

Léger, J. Y. (2010). La communication financière. Dunod.

Avram, M., & Avram, V. (2014). “Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings”. Annals of University of Craiova-Economic Sciences Series, 1 (42), 172-177.

Connelly, S. Trevis Certo, R. Duane Ireland, Christopher R. Reutzel. (2011). “Signaling Theory: A review and assessment”. Journal of Management. pp. 39-67. DOI: https://doi.org/10.1177/0149206310388419

Guillamón-Saorín, E., & Martínez-López, F. J. (2013). Corporate financial communication and the internet: manipulating investor audiences? Online information review, 37(4), 518537. DOI: https://doi.org/10.1108/OIR-10-2011-0142

Sandu, R. (2009). Comunicarea financiară prin intermediul internetului în ţările în tranziţie– modele şi provocări–Vasile ROBU. Analiza economico-financiară şi evaluarea proprietăţilor, 66.

Leger, J.Y., (2008). La communication Financière, Paris, DUNOD, 2ème edition, 278.

Barredy C., Darras N. (2008). « L’utilisation d’Internet dans la communication auprès des actionnaires minoritaires dans les entreprises familiales cotées », Journal des entreprises familiales, volume 1, n1, Hiver.41-68.

Almillia L., Budisusetyo S. (2008). “Corporate Internet reporting of banking industry and LQ45 firms: an Indonesian example”, Proceeding of the first Parahyangan international Accounting and Business conference, Bandung, February 13-15, p. 1-26.

Morris, M., & Ogan, C. (1996). “The Internet as mass medium”. Journal of Communications, 46(1), 39–50. DOI: https://doi.org/10.1111/j.1460-2466.1996.tb01460.x

Spence, M. 2002. Signaling in retrospect and the informational structure of markets. American Economic Review, 92: 434-459.

Kastberg, P. (2011). “Knowledge Asymmetries – Beyond ‘To Have and Have Not’.” Fachsprache – International Journal of Specialized Communication [3-4]: 137-151.

Thunberg, Anne Marie et al: (1982): Communication and Equality: A Swedish Perspective. Stockholm: Almquist & Wicksell.

Bensaude-Vincent, Bernadette. (2001). “A genealogy of the increasing gap between science and the public” Public Understanding of Science 10: 99–113. DOI: https://doi.org/10.1088/0963-6625/10/1/307

Healy, P., & Wahlen, J. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383. DOI: https://doi.org/10.2308/acch.1999.13.4.365

Richardson, V. (2000). Information asymmetry and earnings management: some evidence. Review of Quantitative Finance and Accounting, 15(4), 325-347. DOI: https://doi.org/10.1023/A:1012098407706

Pezzulo G, Candidi M, Dindo H, Barca L. (2013). Action simulation in the human brain: Twelve questions. New Ideas in Psychology. DOI: https://doi.org/10.1016/j.newideapsych.2013.01.004

Larran, M. & Giner, B. (2001) “The use of internet for corporate reporting by Spanish companies”, The International Journal of Digital Accounting, vol. 2, no. 1, p. 53-82.

Pozniak L. (2010), "Financial Communication on the Web - Evidence from Belgium", Accounting & Taxation, volume 2, n°1, p.47-58.

Pozniak L. & Croquet M. (2011) “Analyse des déterminants de la communication financière sur le net. Le cas des Marchés non réglementés de la Bourse de Bruxelles,” Journal of Small Business and Entrepreneurship, vol. 24, no. 3, p. 329-344.

Pozniak, L. (2013). The Relationship between Financial Communication and Firm Performance: Evidence from France.

Peyer, U. and T. Vermaelen. (2009): “The Nature and Persistence of Buyback Anomalies,” Review of Financial Studies, 22, 1693–1745. DOI: https://doi.org/10.1093/rfs/hhn024

Kothari, S. P., A. Leone, and C. Wasley. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163–197.

Jones, J. (1991). Earnings management during import relief investigation. Journal of Accounting 29, 193-228. DOI: https://doi.org/10.2307/2491047

Xie, H. (2001). The mispricing of abnormal accruals. The Accounting Review 76, 357-373. DOI: https://doi.org/10.2308/accr.2001.76.3.357