IQs of Companies is a tool for financial recovery or fraudulent reporting

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MAMASHLI REZA; KARSHENASAN ALI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 117-132

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Information Journal Paper

Title

IQs of Companies is a tool for financial recovery or fraudulent reporting

Author(s)

MAMASHLI REZA | KARSHENASAN ALI | Issue Writer Certificate

Keywords

Intellectual CapitalQ2

Financial CrisisQ2

Fraudulent PossibilityQ1

earning managementQ2

Abstract

Although the Financial Crisis of firms taking place currently and but if firms deal with the great crisis, will lose the brand and trade mark' reliability so then the market share will treat in competing atmosphere. The study analyze the impact of Intellectual Capital on interfnal Financial Crisis during 2009-2015 to answer the question that how Intellectual Capital be able and capable to manage the Financial Crisis? Do company's increasing Intellectual Capital as well as human capital to control the Financial Crisis deal with fraudlent reporting possibility? Following the case, the financial data for 174 listed companies in Tehran Stock Exchange processed. Fraudulent reporting possibility measured by Fraudulent Possibility and earning management while the quality of Intellectual Capital measured by palik model (2000). Research findings by the multi variable regression model indicates that by 95 percent assurance the Intellectual Capital have negative and significant impact on Financial Crisis of companies. While the Intellectual Capital and fraudulent reporting possibility by the both model indicates the positive and significant relationship.

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APA: Copy

MAMASHLI, REZA, & KARSHENASAN, ALI. (2019). IQs of Companies is a tool for financial recovery or fraudulent reporting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 117-132. SID. https://sid.ir/paper/389138/en

Vancouver: Copy

MAMASHLI REZA, KARSHENASAN ALI. IQs of Companies is a tool for financial recovery or fraudulent reporting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):117-132. Available from: https://sid.ir/paper/389138/en

IEEE: Copy

REZA MAMASHLI, and ALI KARSHENASAN, “IQs of Companies is a tool for financial recovery or fraudulent reporting,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 117–132, 2019, [Online]. Available: https://sid.ir/paper/389138/en

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