شنبه 15 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
A Study on the Relationship between Earnings Management Incentives and Earnings Response Coefficient |
| عنوان فارسی مقاله | مطالعه رابطه بین انگیزه های مدیریت سود و ضریب پاسخ سود |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2016 |
| عنوان مجله |
Procedia Economics and Finance |
| تعداد صفحات مقاله انگلیسی | 12 |
| رفرنس | دارد |
| تعداد رفرنس | 17 |
| چکیده مقاله | |
| چکیده |
The earnings management has attracted scholars, researchers, and policy makers' attention in many countries and has been raised as one of the most important issues for investors and owners of corporate interests. The main objective of this study is to investigate the possible relationship between earnings management incentives and earnings response coefficient. To investigate this matter, a sample of 100 companies have been selected out of companies listed in Tehran Stock Exchange and data required in the timeframe of 2007 to 2013 have been extracted based on the sample companies. In this study, the correlation coefficient was used to analyze the data statistically at 95% level and hypothesis testing was performed with multivariate linear regression model. The findings, according to the results of the first and third hypothesis suggest no relationship between earnings management incentives and earnings response coefficients, and also the results of the second hypothesis test suggest a negative relationship between earnings management incentives and earnings response coefficient in most of the test sub- hypotheses. |
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| دانلود | |
