Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals

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DASTGIR MOHSEN; Sakiyani Amin; Salehi Nazanin

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:1 (36) Page(s): 67-90

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Information Journal Paper

Title

Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals

Author(s)

DASTGIR MOHSEN | Sakiyani Amin | Salehi Nazanin | Issue Writer Certificate

Keywords

Financial ConstraintsQ1

Crash Risk of Future Stock PriceQ1

Earnings ManagementQ2

Abnormal AccrualsQ2

Abstract

Objective: This study investigates the effects of Financial Constraints on the Crash Risk of Future Stock Price in the years 2010 to 2017, considering the effects of Abnormal Accruals. Methods: The data was collected by documentations review method and referring to databases, and was analyzed by Stata and Eviews software. Panel data model was applied to test the research hypotheses. Results: The test results showed that the financing constraints increase the likelihood of Crash Risk of Future Stock Price. In addition, the findings of the research indicated that the positive impact of the Financial Constraints on Crash Risk of Future Stock Price will be exacerbated by the effect of the accruals Conclusion: In the companies with Financial Constraints, the possibility of accumulation and hiding bad news by manager in search for financial resources will increase. Also Earnings Management and bad news hiding by managers will go on by the use of the accruals.

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APA: Copy

DASTGIR, MOHSEN, Sakiyani, Amin, & Salehi, Nazanin. (2019). Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(1 (36) ), 67-90. SID. https://sid.ir/paper/163449/en

Vancouver: Copy

DASTGIR MOHSEN, Sakiyani Amin, Salehi Nazanin. Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(1 (36) ):67-90. Available from: https://sid.ir/paper/163449/en

IEEE: Copy

MOHSEN DASTGIR, Amin Sakiyani, and Nazanin Salehi, “Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 1 (36) , pp. 67–90, 2019, [Online]. Available: https://sid.ir/paper/163449/en

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