The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management

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PorAhmadi Mohamad Hossein; Farsad Amanollahie Gholam Reza

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 73-95

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Title

The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management

Author(s)

PorAhmadi Mohamad Hossein | Farsad Amanollahie Gholam Reza | Issue Writer Certificate

Keywords

Enterprise Risk ManagementQ1

External FinancingQ1

Earnings ManagementQ2

Real Earnings ManagementQ1

Accruals Earnings ManagementQ1

Abstract

Enterprise Risk Management can identify, measure, control and play a supervisory role, or influence the quality of the company's control mechanism in strategic managerial decisions when implementing External Financing policies. In this paper, the effect of Enterprise Risk Management on the relationship between External Financing and Earnings Management of 118 companies has been discussed. Risk management indicators in four dimensions are competitive advantage, operational efficiency, quality and reliability of the report, and industry competitiveness. The Jones method was also used to measure Earnings Management. Research findings suggest that Enterprise Risk Management affects Earnings Management as well as External Financing on Earnings Management. Eventually, Enterprise Risk Management was affected by the relationship between External Financing and Earnings Management. In other words, Enterprise Risk Management can improve operational performance and increase company value, and companies that are exposed to high risk of uncertainty in the environment will prevent and control the adverse effects of risk and minimize the beneficial effects and reduce the fluctuation of profits.

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APA: Copy

PorAhmadi, Mohamad Hossein, & Farsad Amanollahie, Gholam Reza. (2021). The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 73-95. SID. https://sid.ir/paper/401907/en

Vancouver: Copy

PorAhmadi Mohamad Hossein, Farsad Amanollahie Gholam Reza. The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):73-95. Available from: https://sid.ir/paper/401907/en

IEEE: Copy

Mohamad Hossein PorAhmadi, and Gholam Reza Farsad Amanollahie, “The Effect of Enterprise Risk Management on the Relationship between External Financing and Earnings Management,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 73–95, 2021, [Online]. Available: https://sid.ir/paper/401907/en

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