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Investigate the Role of Earning Management on Expense Stickiness in Firms Accepted in Tehran Stock Exchange
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 4, Issue: 3)
Author: Mahmoud Baghban Torgadri
Keywords : Tehran Stock Exchange , Earning Management , Expense Stickiness , good corporate governance
Abstract:

One of the important issues received the attention of managers and all firm stakeholders, particularly shareholders, is the situation of corporate profitability and the rate of firm’s net income in particular. To reach a good income rate, paying attention to two factors, corporate earnings and particularly costs and fixed costs of firm has taken on special importance. One of the issue debated over costs frequently and is the topic of many accounting and financial studies is cost stickiness. The aim of the study is to investigate the role of earnings management in the Expense Stickiness in Firms Accepted in Tehran Stock Exchange.The information of 121 study firms in different stock exchange industries during 2009-2014. In order to examine the hypotheses, a regression analysis was used, the results of which indicated that management of increasing earnings had no significant impact on expense stickiness alone.

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