The Impact of Financial Flexibility and Financial Constraints on Earnings Management

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Feyzi Hamideh; Baradran Hasanzadeh Rasoul

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:11 | Issue:43 Page(s): 85-102

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Information Journal Paper

Title

The Impact of Financial Flexibility and Financial Constraints on Earnings Management

Author(s)

Feyzi Hamideh | Baradran Hasanzadeh Rasoul | Issue Writer Certificate

Keywords

Financial FlexibilityQ1

Financial ConstraintsQ1

the Real Activities Base Earnings ManagementQ1

Accruals Base Earnings ManagementQ1

Abstract

Reported earnings of a company reflects the efficient allocation of resources within the company and the company's operating activities. Therefore managers have strong incentives to manage earnings. This study examines The Impact of Financial Flexibility and Financial Constraints on earnings management. financing and the purpose of the application of the methodology of the study was causal (after the event) is. The research population firms listed in the Tehran Stock Exchange is using systematic elimination as a sample of 103 companies in the period between 2010 to 2015 were selected. The results showed that Financial Flexibility have negative impact on real and Accruals base earnings manaement. The results showed that Financial Constraints on Accruals Base Earnings Management has a positive impact but did not show significant effect on the real earnings management.

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APA: Copy

Feyzi, Hamideh, & Baradran Hasanzadeh, Rasoul. (2019). The Impact of Financial Flexibility and Financial Constraints on Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(43 ), 85-102. SID. https://sid.ir/paper/368524/en

Vancouver: Copy

Feyzi Hamideh, Baradran Hasanzadeh Rasoul. The Impact of Financial Flexibility and Financial Constraints on Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;11(43 ):85-102. Available from: https://sid.ir/paper/368524/en

IEEE: Copy

Hamideh Feyzi, and Rasoul Baradran Hasanzadeh, “The Impact of Financial Flexibility and Financial Constraints on Earnings Management,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 43 , pp. 85–102, 2019, [Online]. Available: https://sid.ir/paper/368524/en

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