Reported earnings of a company reflects the efficient allocation of resources within the company and the company's operating activities. Therefore managers have strong incentives to manage earnings. This study examines The Impact of financial flexibility and financial Constraints on earnings management. financing and the purpose of the application of the methodology of the study was causal (after the event) is. The research population firms listed in the Tehran Stock Exchange is using systematic elimination as a sample of 103 companies in the period between 2010 to 2015 were selected. The results showed that financial flexibility have negative impact on real and Accruals base earnings manaement. The results showed that financial Constraints on Accruals base earnings management has a positive impact but did not show significant effect on the real earnings management.
Feizi, H., & Baradaran Hasanzadeh, R. (2019). The Impact of Financial Flexibility and Financial Constraints on Earnings Management. Accounting and Auditing Research, 11(43), 85-102. doi: 10.22034/iaar.2019.96984
MLA
Hamideh Feizi; Rasol Baradaran Hasanzadeh. "The Impact of Financial Flexibility and Financial Constraints on Earnings Management". Accounting and Auditing Research, 11, 43, 2019, 85-102. doi: 10.22034/iaar.2019.96984
HARVARD
Feizi, H., Baradaran Hasanzadeh, R. (2019). 'The Impact of Financial Flexibility and Financial Constraints on Earnings Management', Accounting and Auditing Research, 11(43), pp. 85-102. doi: 10.22034/iaar.2019.96984
VANCOUVER
Feizi, H., Baradaran Hasanzadeh, R. The Impact of Financial Flexibility and Financial Constraints on Earnings Management. Accounting and Auditing Research, 2019; 11(43): 85-102. doi: 10.22034/iaar.2019.96984
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