Investigating the Factors Affecting Unmanaged Profit by Management

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Moghaddam Abdolkarim; Ghadrdan Ehsan

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:31 Page(s): 59-74

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Information Journal Paper

Title

Investigating the Factors Affecting Unmanaged Profit by Management

Author(s)

Moghaddam Abdolkarim | Ghadrdan Ehsan | Issue Writer Certificate

Keywords

Profit Manipulation

Corporate Governance

Ownership Structure

Abstract

The purpose of this study was to investigate the effect of Ownership Structure factors and some of the mechanisms of Corporate Governance on the manipulation of listed companies in Tehran Stock Exchange. To test the hypotheses of the research, regression analysis and correlation test have been used. For this research, 74 companies that have been admitted to the Stock Exchange for the period of eight years from 1387 to 1394 have been used in two cross-sectional and cumulative formats. The results of this research show that when the percentage of institutional investors' ownership in companies exceeds 45%, manipulation is reduced by management. In addition, the research findings indicate that there is a negative and significant relationship between audit quality and Profit Manipulation. Also, the findings of this research show that there is no significant relationship between the existence of nonexecutive directors in the composition of the board of directors and the existence of internal auditors and manipulation by management.

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APA: Copy

Moghaddam, Abdolkarim, & Ghadrdan, Ehsan. (2019). Investigating the Factors Affecting Unmanaged Profit by Management. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(31 ), 59-74. SID. https://sid.ir/paper/269082/en

Vancouver: Copy

Moghaddam Abdolkarim, Ghadrdan Ehsan. Investigating the Factors Affecting Unmanaged Profit by Management. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(31 ):59-74. Available from: https://sid.ir/paper/269082/en

IEEE: Copy

Abdolkarim Moghaddam, and Ehsan Ghadrdan, “Investigating the Factors Affecting Unmanaged Profit by Management,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 31 , pp. 59–74, 2019, [Online]. Available: https://sid.ir/paper/269082/en

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