مقایسه ابزارهای مدیریت سود در شرکت‌های بحران‌زده و شرکت‌های سالم

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشگاه ارومیه

2 دانشگاه بین المللی امام خمینی

3 دانشگاه بین المللی امام خمینی (ره) قزوین

چکیده

شناخت در مورد دستکاری اطلاعات حسابداری برای کلیه ذی‌نفعانی که تصمیم‌های خود را بر مبنای گزارش‌های سالیانه شرکت‌ها اتخاذ می‌کنند، مفید است. از این رو مقایسه ابزارهای مدیریت سود در شرکت‌های بحران‌زده و شرکت‌های سالم هدف این تحقیق قرار گرفته است. بدین منظور با بررسی 312 شرکت بورسی و فرابورسی طی سال‌های 1385 تا 1394 مشخص شد که هر دو گروه به مدیریت سود می‌پردازند و با استفاده از آزمون مقایسه میانگین مشخص شد که میزان مدیریت سود در شرکت‌های بحران‌زده مالی بیشتر از شرکت‌های سالم است و شرکت‌های بحران‌زده تمایل دارند در سال‌های قبل از وقوع بحران مالی به میزان بیشتری از ابزارهای مدیریت سود واقعی نسبت به اقلام تعهدی استفاده نمایند. همچنین مشخص شد که با نزدیک‌تر شدن به وقوع بحران مالی، میزان مدیریت سود در شرکت‌های بحران‌زده افزایش معنی‌داری پیدا نمی‌کند و با استفاده از آزمون گرنجر مشخص شد که ابزارهای مدیریت سود به صورت متقابل بر همدیگر تأثیر می‌گذارند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Earnings Management Tools in Distressed and Healthy Firms

نویسندگان [English]

  • Ali Ashtab 1
  • Hamid Haghighat 2
  • Gholamreza Kordestani 3
1 Urmia university
2 Associate Prof. of accounting at Imam khomeni international univesity
3 Associate Prof. of accounting at Emam khomeini international univesity
چکیده [English]

Knowing about distortion of the accounting information is important for all stakeholders who make their decisions based on the annual reports of firms. So, this paper is aimed to compare earnings management in distress and healthy firms. The sample consists of 312 firms listed in Tehran Stock Exchange and out of the counter during the period from 2006 to 2015.  Results show that both groups manipulate their earnings, however, "compare mean test" indicates that earnings management in distress firms is more than healthy firms and also distress firms prefer to use more real activity earnings management than accrual earnings management before financial distress occurrence. Results also show that the level of earnings management is not being increased significantly in distress firms as financial distress occurrence is more closing. Granger test results show that earnings management tools reciprocally affect each other.

کلیدواژه‌ها [English]

  • Accrual earnings management
  • earnings management
  • Real activity earnings management

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سابقه مقاله

  • تاریخ دریافت: 29 فروردین 1396
  • تاریخ بازنگری: 29 فروردین 1397
  • تاریخ پذیرش: 03 تیر 1396

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