Manipulation of Sales and Financing of Shareholders
سال انتشار: 1401
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 169
فایل این مقاله در 10 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
HUCONF02_069
تاریخ نمایه سازی: 26 خرداد 1401
چکیده مقاله:
The present study aimed to investigate the relationship between sales manipulation and borrowing from shareholders. In this regard, Roychowdhury (۲۰۰۶) model was used to measure real profit management by measuring the abnormal level of sales and measure sales manipulation. The statistical population of the study included ۱۲۱ companies listed on the Tehran Stock Exchange, and the research period was ۲۰۱۱- ۲۰۱۴. The research hypotheses were tested through combined multiple regression. Findings indicated a significant negative relationship between sales manipulation and financing through stocks. In other words, financing through shareholders decreases with increasing sales manipulation and the companies with more real profit management have often high financial leverage and seek to financing through borrowing.
کلیدواژه ها:
نویسندگان
Mohammad Reza Razdar
Assistant Professor, Department of Accounting, Qaenat Branch, Islamic Azad Universit, Qaenat, Iran.
Rasoul Moradi pour
PhD student Accounting, Islamic Azad University, Birjand Branch, Iran.
Ghazaleh Barzegar
PhD student Accounting, Islamic Azad University, Birjand Branch, Iran
Masood Askarzadeh
PhD student Accounting, Islamic Azad University, Birjand Branch, Iran