The Impact of Debt, Taxation and Financial Crisis on Earnings Management
محورهای موضوعی : • Emerging technology in the field of Accounting and its futureMahrokh Rostami 1 , Hadi Abdi Taleb Begi 2
1 - Master's student in accounting, Fatemieh Institute of Higher Education, Shiraz
2 - Instructor of accounting department, Fatemieh Institute of Higher Education, Shiraz, Iran.
کلید واژه: Debt, Financial Crisis, Profit Management, Taxation, Financial Statement Frau.,
چکیده مقاله :
Objectives: The present study aims to investigate the impact of debt, taxation and financial crisis on earnings management . Design/methodology/approach: This research is applied and from the methodological dimension is causal correlation. The statistical population of this study was all companies listed in Tehran Stock Exchange and using systematic deletion sampling method, 138 companies were selected as the sample and were studied during the 8-year period between 2015 and 2022. Results: Four hypotheses were proposed for the present study. The results of testing the research hypotheses showed that financial crisis and corporate tax had a direct impact on the company's earnings management, but debt did not affect the company's earnings management. Originality/value: The current research provided evidence that dealing with the financial crisis and paying taxes are the main factors in increasing earnings management in companies.
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