The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds

Subject Areas :

حسن چناری ¹ , Roya Darabi ²

1 - گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران
2 - Associate Prof of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran. Corresponding Author.

Received: 2021-11-14 Accepted : 2024-07-29 Published : 2024-10-27

Keywords:

Abstract :

Abstract

The purpose of this study is to investigate the effect of financing policy on the anomaly of accruals with emphasis on earnings management based on the goal of achieving earning thresholds in firms listed in Tehran Stock Exchange. The data required for the research were collected from financial reports disclosed by the firms under study in the period 1393 to 1398. The statistical method used to test the hypotheses is multiple regression. The results of testing the research hypotheses show that there is a significant relationship between financing policy and anomalies of accruals. Avoidance of loss reduction also has a moderating role on the relationship between financing policy and the anomaly of accruals.

Key words: Financing, earnings management, accruals anomaly

References:

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