Explaining the company's debt and earnings management Tnvsazy

Subject Areas :

هاشم Nikomaram ¹ (استاد دانشگاه آزاد اسلامی واحد علوم و تحقیقات)
S.A Hadiyan ² (کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات و عضو هئیت علمی آموزش عالی غیرانتفاعی و غیر دولتی سارویه)

Received: 2015-05-07 Accepted : 2015-05-07 Published : 2014-02-20

Keywords:

Abstract :

Explaining the Role of Debt and Diversification in Earning Management Hashem Nikoomaram Seyyed Amin Hadian (Received: 24/Sep/2013; Accepted: 25/Nov/2013) Abstract In recent years, the attention of many students at university and accounting professors went toward earning management. Thus identifying of affecting earning management factors can help financial statements users widely. Debt and diversification can be one of the important factors that affected earning management. The purpose of this research is investigating the relationship among debt, diversification and earning management in parent companies listed in Tehran Stock Exchange. With the using of 41 sample of parent companies during 6 years( 1383 to 1388), five Earnings-management measure and ordinary-least-square regression(OLS) method, we conclude that there is no relationship between debt and earning management, diversification and earning management and also debt and earning management in diversified firms. Key Words: Discretionary Accruals, Earnings Management, Debt, Corporate Diversification

References:

 

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