نوع مقاله : مقاله پژوهشی
نویسندگان
1 بابلسر -دانشگاه مازندران -گروه حسابداری دانشگاه مازندران
2 بابلسر دانشگاه مازندران -گروه حسابداری
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract:
Uncertainty introduces instability into the operational environments of organizations, prompting diverse managerial responses. Earnings management, driven by various managerial motivations, is a key mechanism employed to mitigate uncertainty, and its effectiveness is influenced by ownership structure. This study investigates the impact of uncertainty on earnings management, encompassing both accrual-based and real earnings management, while also exploring the moderating role of ownership structure. Using data from 122 companies listed on the Tehran Stock Exchange from 2005 to 2022, the study employs multivariate regression analysis with panel data. The findings reveal a significant positive relationship between uncertainty and accrual-based and real earnings management. Additionally, ownership structure moderates the effect of uncertainty on real earnings management. These findings are useful for several groups, That is, capital market policymakers are suggested to pay more attention to the key role of institutional shareholders in controlling managers, considering the abundance of uncertainty factors in Iran's economic environment, and researchers are also recommended to conduct additional studies on the role of institutional shareholders in controlling accrual earnings management.
کلیدواژهها [English]
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