1
Department of Accounting School of Tehran University
2
Master of Accounting, School of Tehran University
Abstract
This thesis examines the impact of the quarterly guidance (quarterly financial statements) on earnings management, with emphasis on the role of Quarterly Earnings per share (EPS). on companies in Tehran Stock Exchange for the period 1386 to 1390..To answer the research hypothesis we used: EPS, Average Ratio of EPS and the relationship between EPS in the fourth quarter and first nine months of the year EPS and EPS forecast by researcher, the modified Jones model discretionary accruals as a measure to assess the management company is profitable and has been classified.The results of this research on this Companies has been carried out shown This Companies do Earning Management in fourth Quarterly financial statements.This Earnings management is to demonstrate financial situation of the company and increase profits and reduce losses and also to achieve budget Financial statement and special budget EPS.
Mehrani, S. and Baharlou, A. (2015). The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange. New Researches on Accounting, 1(2), 58-70.
MLA
Mehrani, S. , and Baharlou, A. . "The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange", New Researches on Accounting, 1, 2, 2015, 58-70.
HARVARD
Mehrani, S., Baharlou, A. (2015). 'The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange', New Researches on Accounting, 1(2), pp. 58-70.
CHICAGO
S. Mehrani and A. Baharlou, "The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange," New Researches on Accounting, 1 2 (2015): 58-70,
VANCOUVER
Mehrani, S., Baharlou, A. The effective of quarterly financial Statement on Earning Management on Companies listed on the Tehran Stock Exchange. New Researches on Accounting, 2015; 1(2): 58-70.