Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory

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mosayyebi behrouz ali; Haji Hassani Farzaneh

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:51 Page(s): 215-240

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Title

Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory

Author(s)

mosayyebi behrouz ali | Haji Hassani Farzaneh | Issue Writer Certificate

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Abstract

The present paper investigates the effect of establishing a direct subsidy system on profitability indicators (sales return rate, shareholder return rate, asset return rate) within the framework of political economy theory. The statistical population of the present study is Tehran Stock Exchange, which 168 companies were selected as the sample of the study from 2006 to 2020 period. In order to perform statistical analysis in the present studymultiple linear regression method with panel-effects method was used. Findings from the analysis of research data show that profitability indicators decreased in the period after the establishment of the direct subsidy system. Also other findings show that the accruals based earnings management has increased in the period after the establishment of direct subsidy system. Based on the findings of the present study, it can be concluded that subsidizing targeting plan has reduced the profitability of companies and increased accrual-based earnings management through cost pressures on producers.

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APA: Copy

mosayyebi behrouz, ali, & Haji Hassani, Farzaneh. (2021). Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(51 ), 215-240. SID. https://sid.ir/paper/412581/en

Vancouver: Copy

mosayyebi behrouz ali, Haji Hassani Farzaneh. Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(51 ):215-240. Available from: https://sid.ir/paper/412581/en

IEEE: Copy

ali mosayyebi behrouz, and Farzaneh Haji Hassani, “Implementation of Direct Subsidy System and Profitability Indicators in Political Economy Theory,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 51 , pp. 215–240, 2021, [Online]. Available: https://sid.ir/paper/412581/en

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