Incentives Affecting Earnings Management
This research attempt to identify the factors influencing managers to manipulate earnings in Tehran Stock Exchange companies. In order to achive this goal, 40 firms in a period of 11years(1372- 1382)were chosen. Based on theoretical investigation under Irans' economic, social and cultural environment, seven factors as independent that affect managers' insentives to manipulate earnings were selected. Discretionary accruals a suitable substitute for earnings management measurement is measured as the dependent variable. The results show that on the average, there has been a positive relation between debt to equity ratio and quality of auditors work with earnings management. In addition, there has been a negative relation between ownership stracture, bonus, and size with earnings management. Furthermore, growth ratio and initial public offering have not been related significantly in Iranian companies.
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