标题：Effect of Peer Performance, Future Competitive Performance, and Factors of Correlation with Peer Companies on Manipulation of Abnormal Real Operations
期刊名称：Advances in Mathematical Finance and Applications
印刷版ISSN：2538-5569
电子版ISSN：2645-4610
出版年度：2021
卷号：6
期号：1
页码：57-70
DOI：10.22034/amfa.2020.1875478.1272
语种：English
出版社：Islamic Azad University of Arak
摘要：This study aimed to evaluate the effect of peer performance, future competitive performance and factors of correlation with peer companies on the manipulation of abnormal real operations. The research subjects included listed companies in Tehran Stock Exchange during 2013-2017. In total, 128 companies were selected as the statistical sample using systematic elimination approach. Peer performance, future competitive performance, and factors of correlation with peer companies were independent variables of the research, whereas the manipulation of abnormal real operations was the dependent variable. This was an applied research in terms of use and a correlational study regarding methodology. Data were collected using the library method, and explanatory notes, financial statements, and monthly journal of stock exchange were considered in the data section. Moreover, descrip-tive and inferential statistics were exploited to describe and summarize the col-lected data. Furthermore, data analysis was performed using variance heterogene-ity tests, F-Limer, Hausman, and Jarque and Bera tests, followed by the applica-tion of the multiple regression test for confirming or rejecting the research hy-potheses (Eviews Software). According to the results of the study, peer perform-ance, future competitive performance, and factors of correlation with peer compa-nies affected the manipulation of abnormal real operations.
