How to cite this paper
Banimahd, B & Aliabadi, M. (2013). A study on relationship between earnings management and operating cash flows management: Evidence from Tehran Stock Exchange.Management Science Letters , 3(6), 1677-1682.
Refrences
Chung, H., Sheu, H. J., & Wang, J. L. (2009). Do firms’ earnings management practices affect their
equity liquidity?. Finance research letters, 6(3), 152-158.
DeFond, M. L., & Hung, M. (2003). An empirical analysis of analysts’ cash flow forecasts. Journal
of Accounting and Economics, 35(1), 73-100.
Habib, A. (2008). The role of accruals and cash flows in explaining security returns: evidence from
New Zealand. Journal of international accounting, auditing and taxation, 17(1), 51-66.
Iatridis, G., & Kadorinis, G. (2009). Earnings management and firm financial motives: A financial
investigation of UK listed firms. International Review of Financial Analysis, 18(4), 164-173.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual
measures. Journal of accounting and economics, 39(1), 163-197.
Lee, L. F. (2011). Incentives to inflate reported cash from operations using classification and
timing. The Accounting Review, 87(1), 1-33.
Luo, M. (2008). Unusual operating cash flows and stock returns. Journal of Accounting and Public
Policy, 27(5), 420-429.
Miranda-Lopez, J. E., & Nichols, L. M. (2012). The use of earnings and cash flows in investment
decisions in the US and Mexico: Experimental evidence. Journal of International Accounting,
Auditing and Taxation, 21, 198-208.
Nikoomaram, H., Banimahd, B., & Shokri, A. (2012). An empirical analysis of earnings management
motives in firms listed on Tehran Stock Exchange. Journal of Basic and Applied Scientific
Research 2(10), 9990-9993.
Yoon, S. S., & Miller, G. A. (2002). Cash from operations and earnings management in Korea. The
International Journal of Accounting, 37(4), 395-412.
Zhang, R. (2009). Cash flow management in the Chinese stock market: An empirical assessment with
comparison to the US Market. Frontiers of Business Research in China, 3(2), 301-322.
equity liquidity?. Finance research letters, 6(3), 152-158.
DeFond, M. L., & Hung, M. (2003). An empirical analysis of analysts’ cash flow forecasts. Journal
of Accounting and Economics, 35(1), 73-100.
Habib, A. (2008). The role of accruals and cash flows in explaining security returns: evidence from
New Zealand. Journal of international accounting, auditing and taxation, 17(1), 51-66.
Iatridis, G., & Kadorinis, G. (2009). Earnings management and firm financial motives: A financial
investigation of UK listed firms. International Review of Financial Analysis, 18(4), 164-173.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual
measures. Journal of accounting and economics, 39(1), 163-197.
Lee, L. F. (2011). Incentives to inflate reported cash from operations using classification and
timing. The Accounting Review, 87(1), 1-33.
Luo, M. (2008). Unusual operating cash flows and stock returns. Journal of Accounting and Public
Policy, 27(5), 420-429.
Miranda-Lopez, J. E., & Nichols, L. M. (2012). The use of earnings and cash flows in investment
decisions in the US and Mexico: Experimental evidence. Journal of International Accounting,
Auditing and Taxation, 21, 198-208.
Nikoomaram, H., Banimahd, B., & Shokri, A. (2012). An empirical analysis of earnings management
motives in firms listed on Tehran Stock Exchange. Journal of Basic and Applied Scientific
Research 2(10), 9990-9993.
Yoon, S. S., & Miller, G. A. (2002). Cash from operations and earnings management in Korea. The
International Journal of Accounting, 37(4), 395-412.
Zhang, R. (2009). Cash flow management in the Chinese stock market: An empirical assessment with
comparison to the US Market. Frontiers of Business Research in China, 3(2), 301-322.