The Impact of Debt, Taxation and Financial Crisis on Earnings Management (مقاله پژوهشی دانشگاه آزاد)

درجه علمی: علمی-پژوهشی (دانشگاه آزاد)

نویسندگان: ماهرخ رستمی دندلو هادی عبدی طالب بیگی

منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. 1, No 4, Winter 2023

کلیدواژه‌ها: Debt financial crisis Profit Management Taxation Financial Statement Frau

حوزه‌های تخصصی:

حوزه‌های تخصصی مدیریت مدیریت مالی – حسابداری

شماره صفحات: ۳۱-۴۱

دریافت مقاله تعداد دانلود : ۳۴

آرشیو

چکیده

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.