سعید شیپوریان چشم انداز حسابداری و مدیریت 2645-4572 4 49 2021 11 22 The effect of real earnings management on the persistence and informativeness of earning تاثیر مدیریت سود واقعی بر پایداری و آگاهی بخشی سود 1 18 141152 FA فاطمه رازمنش کارشناسی ارشد حسابداری، دانشگاه شهاب دانش، قم، ایران. Journal Article 2021 10 28 Accounting profits and related components are among the information considered by individuals when making decisions. Profit sustainability is one of the qualitative characteristics of accounting profit that is based on accounting information and helps investors in assessing future profits and cash flows of the company. In addition, the reported profit figure is important for investors and the decision Their effects. Investors in estimating future earnings and expected cash flows not only pay attention to accounting profit margins, but also to the sustainable profit segment more than the volatile sector. Awareness of profit sustainability can be used to predict returns. Profit awareness refers to the quality of earnings that expresses the ability of reported earnings to help shareholders in the company's valuation process. Management strives for periodic fluctuations in order to achieve sustainable earnings Eliminate profits and plan profits at a steady growth rate, which makes the company's future outlook look good and its performance acceptable. Profit management may lead to an increase or decrease in profit sustainability. On the one hand, companies are realistically increasing their profits this year by managing real profits, and this will reduce the sustainability of profits as profits change artificially, which can have devastating effects. On the other hand, real earnings management can lead to smoothing of profits and signals about the future profitability of the company, which in turn leads to increased profitability of profitability (marking theory). Therefore, the present study examines the impact of real earnings management on two important aspects of earnings quality such as earnings sustainability and earnings awareness about future cash flows. In this regard, a sample of 129 companies listed on the Tehran Stock Exchange during the period 2011-2016 was selected and tested. For this purpose, the Jones model (1991) was used to measure earnings management. The results using multiple regression methods show that real earnings management has a negative relationship with earnings stability, ie with increasing earnings management, earnings stability decreases; Real earnings management also reduces the relationship between current earnings and future cash flows. این پژوهش به بررسی تاثیر مدیریت سود واقعی بر دوجنبه مهم از کیفیت سود مانند پایداری سود و آگاهی بخشی سود درباره ی جریان های نقدی آینده می پردازد. پژوهش حاضر از لحاظ هدف، کاربردی بوده و از بعد روش شناسی همبستگی از نوع علّی ( پس رویدادی) میباشد. جامعه آماری پژوهش، کلیه شرکتهای پذیرفته شده در بورس اوراق بهادار تهران میباشد و با استفاده از روش نمونه گیری حذف سیستماتیک، در همین راستا نمونه‌ای مشتمل بر 129 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی بازه زمانی 1396ـ1391 انتخاب و مورد آزمون قرار گرفت. به همین منظور، برای اندازه‌گیری مدیریت سود از مدل جونز (1991) استفاده شد. نتایج با استفاده از روش رگرسیون چندگانه نشان می‌دهد که مدیریت سود واقعی رابطه‌ای منفی با پایداری سود دارد یعنی با افزایش مدیریت سود واقعی، پایداری سود کاهش می‌یابد؛ همچنین مدیریت سود واقعی باعث کاهش ارتباط بین سود جاری و جریان‌های نقدی آینده می‌شود. https://www.jamv.ir/article_141152_2ac653fd481682448adcb51b0347ae04.pdf