Financial Distress and Earning Manipulating

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Vaghfi Seyed Hesam; DARABI ROYA

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 27-53

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Information Journal Paper

Title

Financial Distress and Earning Manipulating

Author(s)

Vaghfi Seyed Hesam | DARABI ROYA | Issue Writer Certificate

Keywords

Financial distressQ1

Benford LawQ1

audit committeeQ2

governmental ownershipQ1

earnings manipulationQ1

Abstract

The main purpose of this study is to evaluate the relation between earnings manipulation and Financial distress, as well as the effect of governmental ownership and audit committee on adjustment of this relation. The sample consists of firms listed in Tehran Stock Exchange (the statistical population), which are selected through screening method (applying the conditions in the population). Then, the study examines the existence or non-existence of earnings manipulation in financially distressed firms based on the considered variables and using Benford Law. The hypotheses are tested based on the data (648 year-company) from audited financial statements of the sample firms for a 9-year period (2008 to 2016). Results indicate that managers of financially distressed firms manipulate the earnings, and in fact, the earnings figures in these firms do not follow Benford Law, and the governmental ownership of firms does not change this non-compliance of firms with Benford Law. Other findings show that the audit committee does not play any role in compliance or noncompliance of financially distressed firms’ earning figures with Benford Law.

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APA: Copy

Vaghfi, Seyed Hesam, & DARABI, ROYA. (2020). Financial Distress and Earning Manipulating. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 27-53. SID. https://sid.ir/paper/399168/en

Vancouver: Copy

Vaghfi Seyed Hesam, DARABI ROYA. Financial Distress and Earning Manipulating. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):27-53. Available from: https://sid.ir/paper/399168/en

IEEE: Copy

Seyed Hesam Vaghfi, and ROYA DARABI, “Financial Distress and Earning Manipulating,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 27–53, 2020, [Online]. Available: https://sid.ir/paper/399168/en

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