جستجوی مقالات مرتبط با کلیدواژه « earnings management » در نشریات گروه « مدیریت »

This study explaining relationship between audit opinion and auditor’s qualitative characteristics on earnings management in companies with different investments opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyzed using Eviews econometric software. To test the hypotheses using the middle of 4 methods (MEQLDTA), (MB), (PPEQGMEQLD) and (Growth PPE), the statistical population was classified into two groups of companies with high and low investments opportunities. In a group hypotheses were tested using data panel estimation and ML - Ordered Probit method and the results are as follows: There are a significant positive relationship between the auditor's tenure and the auditor independence with the audit Opinion. There is a significant negative relationship between the change auditor with the audit Opinion. Then the hypotheses were tested using unstructured estimation in (OLS) and (ARMA) methods and the result is as follows: Results of b_1 group hypotheses: There is a significant relationship between the earnings management and auditor’s qualitative characteristics in companies with high investments opportunities, which are separated by MEQLDTA and Growth PPE methods. Results of b_2 group hypotheses: There is a significant relationship between earnings management and auditor’s qualitative characteristics in companies with low investments opportunities, which are separated by MB, PEEQGMEQLD and Growth PPE methods.

The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange. To achieve this purpose, in calculating Audit Quality like from the Immen and Anis (2020) model with 8 indicators (auditor size, auditor expertise in the industry, auditor experience, auditor partner of the company, change of auditor, auditor tenure, size of company auditor and joint auditor, auditor delay) have used. Sample statistics includes 82 companies during the 2010 to 2019 period. The hypotheses were tested for the first and second models of the study using linear regression and for the third and fourth models with respect to zero and one being dependent on the logistic regression variable and performed by Eviews software. The study results indicate that the auditor's opinion do not have a significant effect on earnings management, and companies that have a modified auditor's opinion are not prone to earnings management (optional accruals level) if they have high audit quality; While earnings management has a significant impact on the auditor's opinion, as well as companies with high earnings management (optional accruals level), they may receive a revised audit opinion if they have a high quality audit.

A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts. The purpose of this study is to review the concept of delay in the audit report, the factors affecting it and its relationship with some financial concepts. Delay in the auditor's report means the time between the date of preparation of the financial statements and the date of the auditor's report. The findings of this study showed that the factors affecting the delay in the audit report generally fall into three categories, which are the factors related to the independent auditor (including the size of the auditor, the auditor's conditional comment, reporting risk and the number of paragraphs of the auditor's report). Factors related to corporate governance (including ownership focus, board size and board independence) and factors related to the audit committee (including the independence of the audit committee and the expertise of the audit committee). Further studies also showed that concepts such as dual CEO duties, tax avoidance, and earnings management increase delays in audit reporting. But variables such as the gender diversity of the board of directors reduce the delay in the audit report.

This paper, based on upper echelons theory, studies earnings management behavior based on the psychological of individuals. This theory emphasizes that the decisions of senior executives of the organization are strongly influenced by their individual characteristics. As a result, the performance of the organization also depends on the individual characteristics, including the psychological characteristics of its managers. Therefore, the purpose of this article is to investigate the psychological characteristics of people's decision making in earnings management. The sample consisted of 259 accounting experts, accounting chiefs and financial managers of listed companies. The research method was survey and the data were collected by questionnaire. Data analysis and hypothesis testing are performed on the basis of structural equations. Evidence from this study shows that negative moods have a significant and positive effect on both types of earnings management behaviors, namely opportunistic and efficient earnings management. But positive moods have only a significant effect on opportunistic earnings management and have no significant effect on efficient earnings management. Also, the findings of this study show that sensation- seeking only has a significant effect on efficient earnings management and not on opportunistic earnings management. Finally, the results of this study confirm that managers with a high Intention to gambling They are more sentiment to earnings management than both an efficient and opportunistic approach.

In this research, the relationship between earnings management and its changes and forecasting future earnings has been investigated. In terms of purpose, this research is an applied research and in terms of methodology, it is a type of post-event correlational research. In this research, 74 companies have been selected as a sample from companies listed on the Tehran Stock Exchange for a period of three years. The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange. The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange

This paper evaluates nine alternative accrual-based models for detecting earnings management. TheEvaluation compares the two type errors (type I and II). The empirical analysis is conducted by testingfor earnings management using three distinct samples of firm-years:A) Randomly selected sample of 1000 firm-years,B) Sample of 1000 randomly selected firm-years in which a fixed and known amount of accrualsmanipulation has been artificially introduced; andc) A sample of firms that we have strong evidence to that their earnings have been managed.Sample (A) was designed to investigate the type I error. Type I error arise when the null hypothesis,that earnings are not systematically managed, is rejected when the null is true. Samples (B) and(C)were designed to test the type II error. Type II error arises when the null hypothesis, that earnings arenot systematically managed, is not rejected when it is false. In this paper, Type II error is generated intwo ways. First, we use simulations in which earnings have been artificially manipulated by added afixed and known amount of accruals. Second, we use another set of firm-years, for which we havestrong priors that earnings have been managed.The empirical analysis generates the following major evidences. First, all of nine models appear wellwhen applied to investigation the type I error. Second, regression-based models (Jones1991, ModifiedJones 1995, Dechow et al 2002, and Two deflated models) to detect earnings management, introducesthe lower type II error than naïve models(Healy1985, De Angelo 1986, Modified De Anglo 1994).Third, the modified Jones model 1995, and Dechow et al 2002, have lower type II error than the otherregression-based models.