جستجوی مقالات مرتبط با کلیدواژه « risky behavior » در نشریات گروه « حسابداری »

In determining the value of the company and financial performance, not only the quantity of profit but also the quality of profit should be paid special attention, because every activity that the company performs faces risks and crises, which in the first place requires identifying the impact of this risk. Crises affect the financial performance of the company, and managers accept different levels of risk in order to maintain their resources in the company. In this study, the effect of risky behavior and financial crisis on the quality of profits and financial performance has been investigated The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 2014 to 2018. The sample size according to the screening method and after removing Pet’s observations is equal to 116 companies. Has been used with fixed effects. The results of data analysis of companies using multivariate regression at 95% confidence level show that there is a significant positive relationship between risk-taking behavior on financial performance and profit quality. Gives that the financial crisis has a negative and significant impact on the relationship between earnings quality and financial performance.