Governments’ Economic Performance and Earnings Management Methods: Evidence from Tehran Stock Exchange

  • سال انتشار: 1397
  • محل انتشار: مجله مالی ایران، دوره: 2، شماره: 2
  • کد COI اختصاصی: JR_IJFIFSA-2-2_005
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 237
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نویسندگان

Alireza Ghonji Feshki

Ph.D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand, Iran

Mohammad Hamed Khanmohammadi

Assistant Professor ., Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand Corresponding Author. Iran

Shohreh Yazdani

Assistant Professor, Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand, Iran.

چکیده

Governments always affect the economic environment as legislators in the field of business. The economic conditions governing the market and business require different conditions and contexts for decision making and corporate execution practices. Companies and managers administering them under environmental conditions, achieve their goals by employing various earnings management methods. Hence, the present study examines the effect of governments’ economic performance on the earnings management methods used in listed companies of Tehran Stock Exchange (۲۰۰۴-۲۰۱۶) for a sample of ۱۶ industries and ۲۷۱ companies. To test the hypotheses, multivariate regression model was used. The results showed that during the research period, companies managed earnings, and while more than ۷۰% of companies used the accrual earnings management method, there was a relationship between annual economic indicators and real earnings management, and the change in general level of prices and the political connections of states have affected the relationship. Also, the accruals-based earnings management method occurred independent of annual economic indicators and there is a significant relationship between governments changes and earnings management methods.

کلیدواژه ها

Earnings Management, Economic indicators, Political Connections, Inflation

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