The Social Sciences

Year: 2016
Volume: 11
Issue: 9
Page No. 2305 - 2313

The Effect of Managerial Ownership on the Relationship Between Free Cash Flow and Earnings Management

Authors : Reza Razizadeh and Ghodratalah Talebnia

Abstract: The aim of this study was to evaluate the effect of managerial ownership on the relationship between free cash flow and earnings management in companies listed on the Tehran Stock Exchange. To answer this question, a sample of 104 companies listed on the Tehran Stock Exchange were studied in the period of 2009-2013. Earning management variable was evaluated using Jones’s model in 1995. To test the hypothesis, regression models were used at the significance level of 95 and 90%. It should be noted that Pearson and Spearman correlation coefficients were used at the significance level of 95 and 90%.

How to cite this article:

Reza Razizadeh and Ghodratalah Talebnia, 2016. The Effect of Managerial Ownership on the Relationship Between Free Cash Flow and Earnings Management. The Social Sciences, 11: 2305-2313.

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