Political Economy Perspective and Earnings Management

Subject Areas : Management Accounting

هاشم نیکومرام ¹ , بهمن بنی مهد ² , فریدون رهنمای رودپشتی ³ , علی کیائی ⁴

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Received: 2012-12-26 Accepted : 2013-02-08 Published : 2013-12-09

Keywords: Political Economy, Political Management and Earni,

Abstract :

In political economy perspective , majority stockholders and firm mangers are connect topolitical powers, could effect on firm financial performance. This issue will potentially beaffected on accounting information quality by the earnings management. This paper studyeffect of political management on the earnings management in the listed firms of Tehranstock exchange (TSE) during a nine-year period from 2001 to 2009. In this study, researchmethod is correlation and it use multiple regression.Research results show that there is a significant and positive relation between politicalmanagement and the earnings management in the study sample. Also, variables such asauditor switching, audit type, profitability index and debt ratio have a significant relationwith earnings management. But, management change , sale growth and firm size have nosignificant relation with earnings management.

References:

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