Audit Report Delay, Debt Maturity Structure and EarningsManagement
Publish place: National conference of new challenges and solutions in management, accounting and insurance industry
Publish Year: 1402
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
MCIICONF01_249
تاریخ نمایه سازی: 8 آبان 1402
Abstract:
We examine the relation between Audit Report Delay, firms’ debt maturity structures and the propensity to manageearnings. Our results indicate that (i) firms with more current debt are more susceptible to managing earnings, (ii)this relation is stronger for firms facing debt market constraints (those without investment grade debt) and (iii)auditor characteristics such as auditor quality and tenure help diminish this relation. Overall, our results indicate thatearnings management by firms is influenced by the relative amount of short-term debt used in firms’ capitalstructures
Keywords:
Audit Report Delay , Debt Maturity Structure and Earnings Management
Authors
Saeed Alipour
Assistant Professor, Department of Accounting, Ardabil Branch, Islamic AzadUniversity, Ardabil, Iran
Maryam Talebolelm
Accounting ph.d student, Department of Accounting, Rasht Branch, Islamic AzadUniversity, Gilan, Iran