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, ۱۳۳ companies listed on the Tehran Stock Exchange during the period ۲۰۱۱ to ۲۰۲۰ 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.

Keywords:

Accruals management , Business strategies , Financial bankruptcy risk