جستجوی مقالات مرتبط با کلیدواژه « Frim Size » در نشریات گروه « حسابداری »

Managers, having a higher level of awareness about the stakeholders, try to make the image of the business unit look favorable. Therefore, they make choices that can have different effects on users' decisions. The aim of the current research is to investigate the role of two factors, company size and corporate governance, on choices that increase or decrease accounting earnings.

The statistical sample includes 180 companies (1440 companies-year) from the manufacturing companies admitted to the Tehran Stock Exchange during the period of 2013 to 2014. The research hypotheses have been tested using panel data and multivariate logistic regression.

The results show that the corporate governance factor as well as the company size factor have an inverse and significant relationship with the choice of increasing or decreasing accounting earnings methods. 

In companies, the accounting earnings is determined by the accrual method and by applying the opinion of the managers.In this regard, managers influence earnings by choosing their methods. There are many choices for managers in the process of preparing financial reports that can increase or decrease the company's earnings.

Contribution: 

This research can provide a new study platform regarding accounting choices in the sense that it draws the attention of standard-setting institutions to the diversity of accounting methods and the freedom of action of managers in choosing methods.

Periodic reports contain valuable information for investors, and a long delay before this information becomes available makes this information less valuable to investors. The purpose of this research is to examine The Effect of Liquidity, Debt Ratio, Frim Size and Age on Audit Report DeLay. The information from this study is taken from the financial statements of 168 companies during the period 1383-1400. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model. The results of the research hypotheses test showed that the liquidity of the Frim has a positive and significant effect on the Audit Report Delay; The size of the Frim has a negative and significant effect on Audit Report Delay; Also, the results showed that the debt ratio and the age of the company have a positive effect on Audit Report Delay; But their effect is not significant.