Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 2، Issue: 6
Publish Year: 1394
Type: Journal paper
Language: English
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Document National Code:
JR_IJMAE-2-6_009
Index date: 5 September 2016
Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management abstract
The main goal of this study is to investigate the effect of capital structureand growth opportunities on earnings management in companies accepted inTehran securities exchange during 2008 to 2013. Before data analysis, Chowtest was applied to determine the appropriate model to estimate parameters andindependent variables effect on dependent variable. Then, research hypotheseswere tested through pooled data method. Research results showed that there isa significant relationship between capital structure index financial leverage andearnings management. Also, research showed that there is a nonlinear andsignificant relationship between growth opportunities and earningsmanagement and growth opportunities have a significant effect on thisrelationship.
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Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management authors
Mahmoud Nozarpour
Department of Accounting, Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran
Hamid Norouzi
Department of Accounting, Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran