جستجوی مقالات مرتبط با کلیدواژه « مدیریت سود » در نشریات گروه « حسابداری »

The purpose of this research is to investigate the impact of audit quality on company profit management. Multivariate regression method has been used to test the research hypotheses. The statistical population of this research was the companies accepted in the Tehran Stock Exchange. To select the sample of companies to be tested, any company that did not meet the sample selection criteria was systematically removed from the sample of companies. Finally, according to the sampling limits, the final sample of 180 companies was selected during the test period between 2015 and 2022. The results of the hypothesis test showed that audit quality has an inverse and significant effect on profit management.

This research aims to predict profit management using support vector machine and decision tree methods in 170 companies. For this purpose, the ability of support vector machine and decision tree algorithms was investigated in this field. The samples used in this research include companies admitted to the Iranian capital market between 2014 and 2022. To predict the profit management of companies, financial ratios predicting profit management used in previous researches were used. The results of this study showed that the methods of support vector machine and decision tree have the ability to predict the profit management of companies, and the method of support vector machine was introduced as the best method in the prediction of profit management.

The purpose of this research is to examine the relationship between audit quality and risk taking on the value and profit management of the company. Multivariate regression method has been used to test the research hypotheses. The statistical population of this research was the companies accepted in the Tehran Stock Exchange. To select the sample of companies to be tested, any company that did not meet the sample selection criteria was systematically removed from the sample of companies. Finally, according to the sampling limits, the final sample of 180 companies was selected during the test period between 2015 and 2022. The results of the hypothesis test showed that risk-taking has a direct and significant effect on profit management. Also, the interaction between audit quality and risk-taking has a direct and significant effect on the value of the company.

Based on information attitude, Important task of management accounting is to provide quality information to reduce management challenges, reduce uncertainty, and influence rational and optimal decisions. In this regard, by the internal information components of management accounting for the reasons of simplification, clarification, increasing environmental reliability and powerful management, provides the grounds for increasing trust between taxation System and taxpayers so that it can be effective in minimizing or reducing tax risk. The purpose of this article is a suitable conceptual Model and experimentally test the impact of quality Firms of management accounting information (environmental uncertainty, financial reporting, corporate governance, and Earnings management) on tax risk. Research method is quantitative and descriptive analytical. The statistical population of Firms admitted to Tehran Stock Exchange in the years 1390 to 1399 and statistical sample was selected by systematic elimination method of 161 Firm. In this research, using the quality components of management accounting information, a model for assessing tax risk. The results panel data show quality components of management accounting information have a significant impact on tax risk. Earnings management, financial reporting and corporate governance are effective in reducing tax risk, and component of environmental uncertainty is effective in increasing tax risk.

The aim of this study is the effect of the expertise of the board of directors and audit fees on profit management with regard to the moderating role of sales growth in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive in nature. The statistical sample includes 133 companies admitted to the Tehran Stock Exchange, which were active in the period of 2017-2023. The statistical method of this research is multivariate regression. Eviews version 10 software was used to test the hypotheses. The results of the research indicate that the audit fee has a positive and significant effect on profit management, and the expertise of the board of directors has a positive and significant effect on profit management, and the remuneration of the CEO, the audit fee and the expertise of the board of directors have a moderating role on profit management. Sales growth has a positive and significant effect.

This study examines the dual role of institutional investors in Earnings management and performance at the time of IPO and afterwards. Research shows that institutional investors play an important role in corporate governance and by reducing earnings management they reduce corporate problems. However, institutional investors, through profit management, have the incentive to increase wealth when company engage in IPO. This research also examines the performance of companies with institutional shareholders after the IPO. The research hypotheses were analyzed by regression analysis using the data of 50 companies listed in Tehran Stock Exchange during 2001-2016. The results show that institutional investors restrict earnings management at the time of IPO and participate in Earnings management based on discretionary accruals after IPO. Also, post-IPO performance evaluation shows that companies with a high percentage of institutional shareholders have improved their capital market performance and operating performance after IPO.

The purpose of this study is to examine the impact of company reputation risk on cash held with the moderating role of financial constraints and corporate governance (evidence from Tehran Stock Exchange). The research method is descriptive correlation with applied approach. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in a period of 7 years during the financial years of 2016-2022. 133 companies were selected as the statistical sample of the research. In this research, systematic exclusion sampling method was used. Excel and Eviews8 software were used for data analysis. In this research, Smirnov's Klomograph test was used to determine the normality or non-normality of the data; which were estimated by the random effects method according to the normality of the data and according to the F-test of Limer and Hausman model with panel data; Also, the model has homogeneity of variance and serial autocorrelation problem. The results show that reputation risk has a negative and significant effect on cash held. Financial restriction has a negative and significant moderating effect on the relationship between reputation risk and cash held. The independence and size of the board of directors have a positive and significant moderating effect on the relationship between reputation risk and cash held. The CEO's ambivalence has a negative and significant moderating effect on the relationship between reputation risk and cash held.

In today's world, accounting plays an important role in promoting the profitability of companies and organizations, considering the increasing importance of the company's value, knowing about the factors affecting it can help in its improvement. The purpose of this research is to investigate the impact of profit management on the company's market value (evidence from Tehran Stock Exchange). The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies have been examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. The obtained results show that profit management (actual and accrual) has a negative and significant effect on the value of the company.

There are two views regarding income management. The first view aligns with good income management, whose arguments are based on blocked communication. According to this concept, managers have much information related to the company due to their expertise, but providing information directly to the public is very expensive. This prevents the direct presentation of information. In this view, income smoothing as one of the income management models can help the manager indirectly provide confidential information to users and reduce information asymmetry. However, the opposite point of view, whose arguments indicate bad income management, shows that managers use income smoothing for their personal interests, which aligns with opportunism. Managers with a high level of proficiency in improving company performance are typically expected to utilize smoothing to minimize information asymmetry. On the other hand, even managers with a lower level of ability in company performance may opt to employ smoothing techniques due to the required skill set and the potential negative consequences associated with poor smoothing decisions, such as financial abuses, damage to reputation, and job loss. Therefore, high-ability managers are generally expected to use their authority more effectively to disclose hidden information through smoothing techniques than their low-ability counterparts.Based on signaling theory and prior research on income smoothing and managerial ability, it is hypothesized that there is a relationship between managerial ability and income smoothing. Furthermore, it is expected that income smoothing, when associated with managerial ability, can enhance the informational value of income. Capable managers are expected to use income smoothing as a tool to communicate information to the market compared to weak managers; for this reason, they use more income smoothing, which leads to an increase in the informational content of income. Specifically, this study examines whether high-ability managers use income smoothing more than low-ability managers. It also examines whether smoothing by higher-ability managers increases the information of current earnings about future performance compared to earnings smoothing by lower-ability managers. 

The current research is applied in terms of purpose. Following the previous studies, ordinary least square regression correlation analysis was used to test the research hypotheses. The sample for this study comprises 791 firm-year observations from companies listed on the Tehran Stock Exchange from 2012 to 2018. 

Evidence shows that managerial ability has a positive relationship with earnings smoothing, and managers with high ability provide more forward-looking information through earnings smoothing, thereby increasing the information content of earnings about future performance. Indeed, smoothing by high-ability managers increases the ability of current earnings to predict future cash flows. In contrast, smoothing by managers with low ability reduces the ability of current earnings to predict future cash flows. This conflicting effect of smoothing by low-ability managers and reducing the informational content of earnings highlights the importance of considering management's ability to evaluate the usefulness of earnings smoothing. In the study, a common factor was used for smoothing at the company level based on three smoothing methods (1) the standard deviation of income divided by the standard deviation of operating cash flows; (2) the relationship between changes in accruals and changes in operating cash flows and (3) the correlation between changes in discretionary accruals and changes in earnings before management. MAScore has been used to measure managerial ability; MAScore is a measure of management team ability derived from data envelop analysis (DEA). 

Managers' ability can be considered one of the main factors in using income smoothing to communicate company information to the market. Capable managers use income smoothing to reduce information asymmetry and indirectly signal to the market. Managerial ability can be defined as the performance efficiency of managers compared to competitors in using the company's resources to create more Income. Evidence shows that capable managers use more income smoothing. Also, the evidence shows that capable managers use income smoothing to disclose the company's secret information to the market to reduce information asymmetry and indirectly signal to the market. High-ability managers have superior skills in evaluating the future performance of the firms under their management, so their smoothing of earnings increases the information content of earnings. High-ability managers smooth earnings to disclose information in current earnings. Therefore, they improve the information content of Incomes about future performance. These findings are consistent with the view that high-ability managers use their superior skills to predict their firms' economic prospects and use smoothing to transmit tacit information to the market. The results of this research can be useful for understanding the factors and benefits of income smoothing.

modeling based on linear regression, due to multiple regression assumptions; It mainly has high error; Therefore, in recent years, researches based on Bayesian approaches have been developed. Based on this, the main problem of the current research is to identify the most important factors affecting accruals in Iran's capital market in the short, medium and long term. The statistical sample of the research includes 171 companies of the Tehran Stock Exchange and over-the-counter companies in the period from 1390 to 1400. In this research, 58 variables affecting accruals were included in dynamic averaging (TVP-DMA), selective (TVP-DMS) and Bayesian (TVP-BMA) models. Among the mentioned models, the Bayesian averaging model was determined as the most efficient model. Based on the results, eleven variables with the highest level of influence on accruals were identified. Based on the results, the influence of the selected variables in the long-term period is stronger than the short-term period; This means that the level of profit management has increased in recent years; This has caused a decrease in the level of efficiency in the capital market.​

The individual characteristics of the auditor have a significant impact on the quality of the audit and the quality of financial statement information. One of the auditors' personality traits is narcissism, the auditor's narcissism can have different effects on audit quality And as a result, it affects the methods of profit management by company managers.. Therefore, the purpose of this research is to examine the relationship between auditor narcissism and profit management of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 134 companies has been selected for the period from 1391 to 1400. Theoretical foundations and research data have been obtained through library studies. Data analysis is based on multivariate binary logistic regression. The findings of the present study show that the auditor's narcissism has a negative and significant relationship with profit management. Also, the percentage of shares owned by the major shareholder has a negative and significant relationship with profit management and the type of auditor has a positive and significant relationship with profit management.

According to agency theory, the government and business enterprises have different interests in paying taxes. The motivation for using deferred tax asset and liability to identify earnings management is that there is usually more discretion in generally accepted accounting principles than in tax laws. Managers may have an incentive to increase income in the financial statements without increasing income in the tax report. A possible reason why managers do not want to increase taxable income is that this will lead to an increase in tax costs. Therefore, one of the things that probably affects the earnings management is deferred taxes.  The aim of the research is to investigated whether the deferred taxes resulting from the financial statements reported based on accounting standard 35 as a strategy for managers to achieve earnings management or not. To achieve the goal of the research, the data of 169 sample companies from the Tehran Stock Exchange, were collected using the systematic elimination approach and were analyzed using the method of descriptive-correlation analysis by performing logistic regression test. The findings showed that the deferred tax assets have an effect on earnings management, but deferred tax liabilities have no effect on earnings management. The obtained results indicate that managers use deferred tax assets to manipulate earnings.

Quality audits, through the detection of misstatements and the recommendation of corrections, improves the quality of financial statements. However, the quality of financial statements is always affected by management manipulations. The purpose of this research is to investigate the relationship between residual audit fees and real operating cash flow smoothing and real production expenditure smoothing. The study period of this research is from 1394 to 1400 and a sample of 105 companies has been selected using the purposive sampling method. Linear regression, has been used to test the research hypotheses. The findings show that there is a negative and significant relationship between the residual audit fees and the real operating cash flow smoothing. Also, there is a negative and significant relationship between the remaining fees and the real production expenditure smoothing. These findings indicate that with the increase in (abnormal) fees pay, the real operating cash flow smoothing decreases. Therefore, the payment of unusual fees is not caused by the special relationship between the auditor and the employer. Also, as the (abnormal) fees increases, the real operating cash flow smoothing decreases. Therefore, the payment of unusual audit fees is not caused by the special relationship between the auditor and the client. The findings show that there is a negative and significant relationship between abnormal audit fee and real earnings management. In fact, the abnormal audit fees is caused by the increase in audit quality, which reduces the ability and flexibility of management in using real earnings management and earnings manipulation.

One of the most essential items of financial statements is the reported earnings because the users of financial statements use the reported earnings as an indicator to evaluate performance and determine the company's value. Therefore, investors and users of financial statements pay special attention to reported earnings to make decisions. Company managers have incentives to manipulate the reported earnings due to agency issues. One of the mechanisms to control the opportunistic behavior of managers is the presence of institutional investors. In corporate governance, institutional investors play a vital role, so it can be said that their existence is critical due to their supervisory role in controlling the opportunistic behavior of the management. Institutional investors own a significant percentage of companies' shares, so they have high incentives to allocate time and resources to monitor the decisions of companies' management. Institutional investors are facing limited attention due to having a large number of shares of different companies, and considering that attention is considered a resource in limited supply, companies, even in the presence of institutional investors, get involved in earnings management. Therefore, the purpose of this research is to examine the relationship between the deviation of institutional investors' attention and the earnings management of companies listed on the Tehran Stock Exchange, and if there is a meaningful relationship, specify the direction of the relationship. The current research is practical in terms of purpose and correlation and post-event method to collect data from Rahavard Novin 3 software and the Tehran Stock Exchange Organization website to classify data from Excel software and for testing purposes. The hypotheses have been used in Eviews software. Considering that this research uses the real data of companies listed on the Tehran Stock Exchange (TSE), its results can be generalized to the research community. This study used the systematic elimination method to select the research sample. Four hypotheses of this research were tested by collecting data from 132 companies listed on the TSE from 2011 to 2020. The assumptions of the research are:H1: There is a positive and significant relationship between the deviation of the attention of institutional investors and earnings management based on accruals.H2: There is a positive and significant relationship between the deviation of institutional investors' attention and real earnings management based on abnormal production costs.H3: There is a positive and significant relationship between the deviation of institutional investors' attention and real earnings management based on unusual discretionary costs.H4: A positive and significant relationship exists between the deviation of institutional investors' attention and real earnings management based on abnormal operating cash. Dechow et al. (1995) model has been used to measure discretionary accruals, and Richaudrey's (2006) model has been used to measure real earnings management. The results of the research hypothesis test respectively showed a positive and significant relationship between the deviation of institutional investors' attention and accrual-based earnings management, real earnings management based on surplus production, abnormal discretionary expenses, and abnormal operating cash. In other words, when an unusual event temporarily diverts the attention of the companies' institutional investors, the companies' managers take advantage of this opportunity and become more involved in managing accrual and actual earnings. The findings of the present research with Garel et al. (2021) are consistent. The research results showed that the intensity of monitoring applied by institutional investors on earnings management methods does not uniquely depend on the level of institutional ownership but also depends on the deviation of investors' attention. Investors sometimes neglect aspects related to the economic environments they face, such as the strategic motivations of companies to manipulate earnings. At the same time, the research findings showed that the intensity of capital monitoring institutional investors on earnings management may temporarily reduce and weaken the relationship between institutional investor ownership and earnings management. The diversity and breadth of institutional investors' stock portfolios have to be exposed to attention limitations, and this factor prevents the simultaneous and uniform monitoring of the earnings management of all companies in the stock portfolio of institutional investors. Considering the results obtained from the research, it is suggested to institutional investors that in the case of abnormal returns, they should not focus all their attention on the industries that have experienced positive or negative abnormal returns. They should not neglect to control the opportunistic behavior of managers of investment companies so that the opportunity to manipulate earnings figures is denied to all managers.

Considering the position of the independent auditor,the quality of the audit report, plays a significant role in improving the quality of financial reporting.for this reason, professional authorities and legislators have provided various solutions to improve the quality of auditing, reduce the ability of company managers to manage of earnings, and consequently increase the quality of financial reporting and protect the rights of users of financial statements.Considering the importance of audit quality and its effect on increasing the quality of financial reporting, in this research investigated the impact of economic status of the auditing firm on earnings management as an indicator of measuring the quality of financial reporting. To measure the economic status of the auditor used from the income of the audit institute index and to measure earnings management, used from the indicators of accounting earnings management and real profit management. Using a sample of 105 companies accepted to the stock exchange during the years 1393 to 1400 and using the regression model to analyze the data, research results show that increasing the income of audit institutions It causes an increase in accrual earnings management (accounting earnings management) as well as an increase in real earnings management (earnings management using real activities).

Profit management is a controversial topic and researchers have conducted many researches in this field. On the other hand, financial helplessness has been noticed by scholars due to its great importance. Researchers have tried to prevent opportunistic profit management and predict financial helplessness to help manage companies before bankruptcy. This article aims to review the researches of researchers in the field of profit management and financial stagnation and the relationship between profit management and financial stagnation, and as a result, it will be stated that financial helplessness cannot be kept hidden for a long time by using profit management.

The purpose of this study is to investigate the effect of real profit management in increasing the risk of falling stock prices by considering the role of managers' overconfidence. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the research sample and were examined in a 6-year period between 1396 and 1401. The results of the research hypotheses test showed that profit management has an effect on the risk of falling stock prices and managers' overconfidence moderates this relationship.