THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT

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NAMAZI MOHAMMAD; HAJIHA ZOHREH; CHENARI BOUKET HASSAN

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:34 Page(s): 1-30

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Title

THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT

Author(s)

NAMAZI MOHAMMAD | HAJIHA ZOHREH | CHENARI BOUKET HASSAN | Issue Writer Certificate

Keywords

ACCRUALS-BASED EARNINGS MANAGEMENTQ1

OPPORTUNISTIC BEHAVIORQ2

DEBT MATURITY STRUCTUREQ1

SHORT TERM DEBTSQ2

EARNINGS MANAGEMENTQ2

Abstract

Much of the EARNINGS MANAGEMENT literature predicts a positive relation between debt and the incentive to manage earnings using accruals because of a firm’s closeness to restrictive covenants. Grossman and Hart (1982) argue that higher levels of debt increases the threat of bankruptcy and administrators for the possibility of losing control of the company’s puts pressure. Most debt managements make decisions that reduce the value of the company avoidance. Therefore, the data relating to 75 firms listed in Tehran Exchange Market were studied. The multivariate paneled regression model was used to test the hypotheses. The findings of the first research hypothesis state there is a positive relation between short-term debt and EARNINGS MANAGEMENT/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">ACCRUALS-BASED EARNINGS MANAGEMENT and with the possibility of OPPORTUNISTIC BEHAVIOR by managers with the theory of the structure of short-term debt maturities. The findings of the second research hypothesis state there is a strong relation between short-term debts and EARNINGS MANAGEMENT/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">ACCRUALS-BASED EARNINGS MANAGEMENT in companies with rather credit than firms with low credits.

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APA: Copy

NAMAZI, MOHAMMAD, HAJIHA, ZOHREH, & CHENARI BOUKET, HASSAN. (2017). THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(34), 1-30. SID. https://sid.ir/paper/197967/en

Vancouver: Copy

NAMAZI MOHAMMAD, HAJIHA ZOHREH, CHENARI BOUKET HASSAN. THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(34):1-30. Available from: https://sid.ir/paper/197967/en

IEEE: Copy

MOHAMMAD NAMAZI, ZOHREH HAJIHA, and HASSAN CHENARI BOUKET, “THE EFFECT ON STRUCTURE DEBT MATURITY ON ACCRUALS-BASED EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 34, pp. 1–30, 2017, [Online]. Available: https://sid.ir/paper/197967/en

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