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Investigating the Relationship between Earnings Management and Market Liquidity in Selected Companies in Tehran Stock Exchange
Journal: Iranian Journal of Business and Economics
Issue: Iranian Journal of Business and Economics (Volume: 5, Issue: 4)
Author: Tayebeh Tajik , Mahmoud Bani
Keywords : Liquidity , Tehran Stock Exchange , Information asymmetry , Earnings management
Abstract:

Profit management is one of the important dimensions of the quality of financial reporting and the main issue among all shareholders of the company since profit is one of the important criteria for performance appraisal. Therefore, any interference that causes the accuracy of reports to be compromised can affect the way users make financial reports. Intermediaries also have more incentive to manage profits because management is more positive in the course of the course and delays the unpleasant news until the last period, which can benefit management. This research investigates the relationship between earnings management and market liquidity in selected companies in Tehran Stock Exchange. The statistical population of this research includes all the companies listed in the Tehran Stock Exchange during the period from 2011 to 2016. After extracting the information, the folders are designed in Excel, and the variables are computed and ultimately processed through EVIEWS software. The results indicate that there is a positive and significant relationship between earnings management and market liquidity. Also, information asymmetry has a positive and significant effect on the relationship between earnings management and market liquidity.

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