Title of article :
Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size
Author/Authors :
Abdollahi ، Ahmad Golestan Institue of Higher Education , Rezaei Pitenoei ، Yasser Department of Accounting - University of Guilan
Pages :
13
From page :
81
To page :
93
Abstract :
This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and then tested using multiple regression model based on panel data techniques. The results reveal that earnings management is significantly associated with surplus free cash flow. Furthermore, the findings confirm that auditor size exerts no significant impact on the relationship between surplus free cash flow and corporate earnings management.
Keywords :
Surplus Free Cash Flow , Earnings Management , Auditor Size
Journal title :
Advances in Mathematical Finance and Applications
Serial Year :
2020
Journal title :
Advances in Mathematical Finance and Applications
Record number :
2483798
Link To Document :
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