Presenting a conceptual model of Earnings management based on Multi_ grounded Theory approach

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Foroodi Maryam; HEJAZI REZVAN

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:12 | Issue:48 Page(s): 95-120

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Title

Presenting a conceptual model of Earnings management based on Multi_ grounded Theory approach

Author(s)

Foroodi Maryam | HEJAZI REZVAN | Issue Writer Certificate

Keywords

Grounded TheoryQ1

Multi_ Grounded TheoryQ1

Accrual Earnings ManagementQ1

Real Earnings ManagementQ1

Abstract

The purpose of the study was to present an earnings management pattern (EMP) according to Iran conditions. Using the qualitative method multi-Grounded Theory and semi-structured interviews with 14 Iranian accounting experts selected by using theoretical sampling method-the study managed to present an EMP that included causal conditions, intervening conditions, and phenomena/context, and the strategies related to earnings management and its consequences. The studies on modeling earnings management had been conducted quantitatively in the past and using qualitative methods in introducing the effective factors and managers' motivations in earnings management in Iran had been ignored, which is effective in terms of both knowledge creation and in development of the theory in earnings management.

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APA: Copy

Foroodi, Maryam, & HEJAZI, REZVAN. (2021). Presenting a conceptual model of Earnings management based on Multi_ grounded Theory approach. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(48 ), 95-120. SID. https://sid.ir/paper/371511/en

Vancouver: Copy

Foroodi Maryam, HEJAZI REZVAN. Presenting a conceptual model of Earnings management based on Multi_ grounded Theory approach. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;12(48 ):95-120. Available from: https://sid.ir/paper/371511/en

IEEE: Copy

Maryam Foroodi, and REZVAN HEJAZI, “Presenting a conceptual model of Earnings management based on Multi_ grounded Theory approach,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 48 , pp. 95–120, 2021, [Online]. Available: https://sid.ir/paper/371511/en

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