Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MARFOU MOHAMMAD; Hassanzadeh Diva Seyed Mostafa

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:12 | Issue:48 Page(s): 43-70

Download Full-Text

Persian Verion

View:

1,027

Download:

Cites:

Information Journal Paper

Title

Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress

Author(s)

MARFOU MOHAMMAD | Hassanzadeh Diva Seyed Mostafa | Issue Writer Certificate

Keywords

Earning ManagementQ2

Opportunistic BehaviorQ1

Financial DistressQ1

Monitoring MechanismQ1

Discretionary AccrualQ2

Abstract

The purpose of this study is to investigate the relationship among Opportunistic Behaviors, monitoringmechanism, pressure behaviors and earnings management. For this, the information of 124 firms listed in Tehran Stock Exchanges was investigated. For testthe hypotheses, multivariate integrative regression and the OLS (ordinary least squares) have been used. The earnings management has been measured by Jones’ modified model (1991) and the Financial Distress by Altman Z model (1983). Findings suggest a positive and meaningful relationship between the earnings management and the Financial Distress. Also, there is a negative and meaningful relationship between leverage (the variable used to measure the regulatory mechanism) and earnings management. Moreover, a meaningful relationship has been found between the proxy of both Opportunistic Behaviors and Earning Management. The results of this research could help legislators to draw up strict rules that lead to expansion of public trust in reliability of financial reporting.

Cites

No record.

References

No record.

Cite

APA: Copy

MARFOU, MOHAMMAD, & Hassanzadeh Diva, Seyed Mostafa. (2021). Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(48 ), 43-70. SID. https://sid.ir/paper/374227/en

Vancouver: Copy

MARFOU MOHAMMAD, Hassanzadeh Diva Seyed Mostafa. Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;12(48 ):43-70. Available from: https://sid.ir/paper/374227/en

IEEE: Copy

MOHAMMAD MARFOU, and Seyed Mostafa Hassanzadeh Diva, “Earnings Management: An Analysis of Opportunistic Behavior, Monitoring Mechanism and Financial Distress,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 48 , pp. 43–70, 2021, [Online]. Available: https://sid.ir/paper/374227/en

Related Journal Papers