To Identify Important Factors That Affect the Management of Real Interest and Commitment in the Enterprise Market with Models, Bayesian Approach

Subject Areas : Financial engineering

mehrnoosh ebrahimi ¹ , farhad hanifi ² , zoherh hajiha ³ , Shadi Shahverdiani ⁴ , Hamid Reza Kordloui ⁵

1 - Department of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.
2 - Department of Business Management, , Central Tehran Branch, Islamic Azad University, Tehran, Iran.
3 - Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
4 - Department of finance Administration, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
5 - Department of Financial Management, Ealamshar Branch, Islamic Azad university, Tehran, Iran and member of Modern Financial Risk Research Group

Received: 2020-08-12 Accepted : 2020-10-29 Published : 2021-09-23

Keywords: Bayesian model, Real Profit Management, Accrued Profit Management,

Abstract :

Empirical facts derived from research done on the effects of earnings management of listed companies shows that the economy of earnings management has always impose huge costs on economic, social and political experts provide organizations of all sizes. The role of crisis management on financial profit represents earnings management considers failure prediction models. The present study considers this failure in identifying explanatory variables and experimental model design, factors that this research is trying to improve.In this study, 13 variables affecting real earnings management and 56 variables affecting accrued earnings management were included in the model. According to the output of the results, it can be said that profit management in Iranian stock companies is a multidimensional problem; Because the variables related to profitability, liquidity and debt index affect this type of management.The multidimensionality of the factors influencing this process will require coordination between financial and capital market policymakers to reduce the effects of adjusting and reducing earnings management in the stock market.