The Relationship between Corporate Reputation and Different Types of Earnings Management
Publish place: Iranian Journal of Finance، Vol: 5، Issue: 1
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFIFSA-5-1_001
تاریخ نمایه سازی: 24 فروردین 1401
Abstract:
The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount of accrual-based, real, and reductive earnings management or not. This paper's method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange during ۲۰۱۲-۲۰۱۸ with a selected sample of ۱۸۷ firms (۱۳۰۹ observations). The method applied for hypothesis testing is linear regression using panel data. The obtained results from hypothesis testing show that corporate reputation has a negative and significant relationship with accrual-based, real, and reductive earnings management, which means highly-reputed firms, are less likely to embark on different earnings management types. Since this paper analyzes the emergent financial markets, like Iran, with extremely competitive audit markets to determine the effect of corporate reputation on different types of earnings management of listed firms on the Tehran Stock Exchange, it can provide useful information in this field.
Authors
Morteza Zakerian
Ph.D. Candidate, Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran.
Habibollah Nakhae
Assistant Prof., Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran.
Mahdi Salehi
Associate Prof., Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
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