عنوان فارسی مقاله: |
تاثیر پراکندگی غیرطبیعی پرداخت روی مدیریت سود |
عنوان انگلیسی مقاله: | The Effect Of Abnormal Pay Dispersion On Earnings Management |
چکیده
1. پیشگفتار
2. مرور نوشتجات و توسعه فرضیات
2.1. پراکندگی پرداخت و عملکرد شرکتی
2.2. پراکندگی پرداخت و بازده اجرایی
2.3. پراکندگی غیرطبیعی پرداخت و مدیریت سود
3. دادهها و طرح تحقیق
3.1. دادهها
3.2. تخمین سطح نرمال پراکندگی پرداخت
3.3. مدیریت سود
3.3.1. مدیریت اقلام تعهدی
3.3.2. مدیریت سود واقعی
3.4. هزینههای غیرطبیعی (هزینههای R&D و SG&A)
3.5. سطح تولید غیرطبیعی
4. نتایج تجربی
4.1. آمار توصیفی
4.2. تست فرضیات
4.3. کنترل نیرومندی
5.نتیجهگیری
کلمات کلیدی :
Management Forecasts versus Analysts' Forecasts - Deakinhttps://www.deakin.edu.au/__data/assets/pdf_file/0004/411862/2012_06.pdfby S Dhole - 2012 - Cited by 3 - Related articlesBenchmark for Earnings Performance: Management Forecasts ... in analyst forecast dispersion, a measure that is commonly used in the literature as a proxy for ...Pay dispersion and earnings for women and men: a study of Swedish ...www.emeraldinsight.com/doi/full/10.1108/17542411211244795by AM Konrad - 2012 - Cited by 7 - Related articlesLangton and Pfeffer (1993) found that earnings dispersion in a labor market resulted in .... structure and management practices, on women's and men's earnings.[PDF]The relationship between earning management and earning ...www.pantajournals.ir/uploads/pdf/20161117131820294.pdfThe relationship between earning management and earning conservatism with earnings quality (dispersion of profits) in the firms listed in the Tehran Stock ...Earnings Management: Emerging Insights in Theory, Practice, and Researchhttps://books.google.com/books?isbn=0387257691Joshua Ronen, Varda Yaari - 2008 - Business & EconomicsIn windows of 2 and 3 years, however, the firms that manage earnings are ... test the association between aggressive earnings management and the dispersion ...