Investigating the Relationship between Voluntary Disclosure and Financial Performance and Earnings Management (Emphasizing the Moderating Role of the Corporate Life Cycle)
محل انتشار: مجله مالی ایران، دوره: 4، شماره: 3
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 99
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شناسه ملی سند علمی:
JR_IJFIFSA-4-3_006
تاریخ نمایه سازی: 24 فروردین 1401
چکیده مقاله:
This study aimed to investigate the relationship between voluntary disclosure and earnings management and financial performance during the life cycle of the listed companies in Tehran Stock Exchange. The statistical population of the study included all listed companies in Tehran Stock Exchange since ۲۰۱۳-۲۰۱۸. In this study, earnings management, the financial performance of the companies (including return on equity, returns on assets, Tobin Q ratio, economic value-added, and refined economic value added) were the dependent variables, and the level of voluntary disclosure was the independent variable and the life cycle of the company was considered as the moderating variable. Also, in order to test the research hypotheses, a linear multivariate regression model using combined data was used. The results showed that earnings management and financial performance indicators have a significant relationship with voluntary disclosure over the life cycle. Accordingly, an increase in the level of voluntary disclosure increased the company's performance. Also, the results of the study indicated that the company's life cycle mediates the relationship between the level of voluntary disclosure and the company's performance.
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نویسندگان
Seyyed Mohammad Hosseini
Ph.D. Candidate, Department of Accounting, University of Mazandaran, Babolsar, Iran.
Esfandyar Malekian
Prof., Department of Accounting, University of Mazandaran, Babolsar, Iran.
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