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The goal of this research is reviewing the relationship between environmental uncertainty (calculated by sale coefficient of variation and variability of estimated earnings per share) and earning management and return on stocks. Then it will be reviewed whether management capability impacts on this relationship. For this purpose, it has been selected 119 companies from Tehran Stock Exchange listed companies from 2011 to 2015 and research hypotheses have been tested by correlation and multivariable regression statistical methods. The results showed that to face environmental uncertainty, managers try to earning management to decrease earnings fluctuations. It also showed that market understands environmental uncertainties which are created by customers (sale coefficient of variation) and reacts against these uncertainties (these types of uncertainties have informational content) but not against environmental uncertainties rise from manager”™s doubt about EPS. Consequently, the results showed that the capability of managers of sample companies within research interval has no significant impact on the relationship between environmental uncertainties and earning management and return on stocks.
Referencias
Bozorgzadeh Asl, Mousa and Salehzadeh, Bistoon (2015); The relationship between management capability and earning persistence in order to accruals and cash flows of listed in Tehran Stock Exchange; Auditing Knowledge, Vol. 4, No. 58, pp 153-170
Piri, Parviz; Didar, Hamzeh; Khodayar Yeganeh, Sima (2014); The effects of manager capability on financial reporting quality during life cycle of listed companies in Tehran Stock Exchange; Financial accounting research journal, Vol. 6, No. 3, pp 99-118
Hejazi, Rezvan; Mahmoudi, Mohammad; Sheikhi, Hadi (2011); The effects of environmental uncertainties on earning components of listed companies in Tehran Stock Exchange; Accounting experimental research journal, Vol. 1, No. 2, pp 27-48
Rezvani, Hamidreza; Saham Khadm, Mazyar (2010); Categorizing environmental uncertainties measurement scales and presenting a conceptual framework; Tehran, 5th international conference of strategic management
Richard L. Daft (2014); Organization Theory and Design; Cultural research publication, Tehran, translated by Arabi and Parsaeian
Sinaei, Hasanali; Hashemi Ghandali, Eisa (2009); Review of the rate of using investment powers theory by companies”™ manager; Financial accounting quarterly, No. 15, pp 76-92
Sheikholeslami, Faramarz (2014); The effect of manager capability on the relationship between financial reporting quality and investment efficiency in listed companies in Tehran stock exchange; MA thesis, Ghom university
Mohaghar, Ali; Ahmadi, Amir; Mohaghar, Fatemeh; Masoumzadeh, Nasim (2010); Review of intra- and extra-organizational effective factors on information sharing and quality of information sharing in supply chain; Tehran, 6th International Conference of IT and Communication Management
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