Accruals management, business strategies and financial bankruptcy risk in stock exchange and OTC companies

The purpose of this study is to investigate the accruals management, business strategies and Financial bankruptcy risk of companies in companies listed on the Tehran Stock Exchange. For this purpose, 133 companies listed on the Tehran Stock Exchange during the period 2011 to 2020 were examined. Regression analysis was used to test the hypotheses. This research is a descriptive research because it describes the relationships between dependent and independent variables and avoids value judgments. The present study is of empirical type with inductive reasoning which is classified according to the type of field study - library. The results showed that the accruals management has no significant relationship with Financial bankruptcy risk, while business strategies including cost leadership strategy and differentiation have a significant negative relationship with Financial bankruptcy risk.

Accruals management, business strategies and financial bankruptcy risk in stock exchange and OTC companies Keywords:

Accruals management , Business strategies , Financial bankruptcy risk

Accruals management, business strategies and financial bankruptcy risk in stock exchange and OTC companies authors

Fatemeh Sarraf

Faculty member of the Accounting and Finance Department, Islamic Azad University, South Tehran Branch, Tehran, Iran

Zohreh Ghavam masoudi

Faculty member of Banking Management Department, Islamic Azad University, South Tehran Branch, Tehran, Iran

Mohammadamin Aliakbari

MSc. In Financial Management, Faculty of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran

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Link to this Paper:

https://civilica.com/doc/1464367

Document National Code:

MMEA01_1151

Index date: 13 June 2022

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Sarraf, Fatemeh and Ghavam masoudi, Zohreh and Aliakbari, Mohammadamin,1400,Accruals management, business strategies and financial bankruptcy risk in stock exchange and OTC companies,1st international conference on the mutation of management science, economics and accounting,Sari,https://civilica.com/doc/1464367

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Scientometrics

The specifications of the publisher center of this Paper are as follows:

Ranking of Islamic Azad University of South Tehran

Type of center: دانشگاه آزاد

Paper count: 17,747

In the scientometrics section of CIVILICA, you can see the scientific ranking of the Iranian academic and research centers based on the statistics of indexed articles.