نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران
2 استاد تمام، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران (نویسنده مسئول)
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract:
Uncertainty is inherent in economic activities, prompting varied managerial responses. Earnings management, driven by diverse motivations, serves as a key mechanism to mitigate uncertainty, with its effectiveness shaped by ownership structure. This study investigates the impact of uncertainty on earnings management, encompassing both accrual-based and real earnings management, while exploring the moderating role of institutional ownership. 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 the World Uncertainty Index (WUI) and both accrual-based and real earnings management. Additionally, institutional ownership moderates the effect of the WUI on real earnings management. These findings are useful for auditors, investors, and analysts.
کلیدواژه‌ها [English]
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