THE IMPACT OF DEBT COVENANTS, POLITICAL
COSTS, BONUS PLANS AND OWNERSHIPON
EARNINGS MANAGEMENT IN IRANIAN
COMPANIES.

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.

POURHEYDARI OMID; HEMATI D.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:36 Page(s): 47-64

Download Full-Text

Persian Verion

View:

3,749

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF DEBT COVENANTS, POLITICAL COSTS, BONUS PLANS AND OWNERSHIPON EARNINGS MANAGEMENT IN IRANIAN COMPANIES.

Author(s)

POURHEYDARI OMID | HEMATI D. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

INCOME MANIPULATION DISCRETIONARY ACCRUALQ2

POLITICAL COSTQ2

NONDISCRETIONARY ACCRUALQ3

DEBT COVENANTS; BONUS PLANSQ2

Abstract

This study examines choices of accounting accruals (Manipulating in earnings) using a sample of Iranian companies, which operate in a rather different environment from other countries. The"results illustrate that on the average there has not been a positive relation between debt to equity ratio and income manipulation. In addition, the relationship between the number of employees and political or economic pressure had also been investigated. The" results suggested that in comparison with small companies, large companies with more employees could be subject to more political pressure. However, the negative relationship between the number of employees might be attributable to firm attempts to understate their income (economic rather than political motivation). Furthermore, bonus variable and ownership variable have notbeen related significantly in Iranian companies.

Cites

References

No record.

Cite

APA: Copy

POURHEYDARI, OMID, & HEMATI, D.. (2004). THE IMPACT OF DEBT COVENANTS, POLITICAL COSTS, BONUS PLANS AND OWNERSHIPON EARNINGS MANAGEMENT IN IRANIAN COMPANIES.. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(36), 47-64. SID. https://sid.ir/paper/8249/en

Vancouver: Copy

POURHEYDARI OMID, HEMATI D.. THE IMPACT OF DEBT COVENANTS, POLITICAL COSTS, BONUS PLANS AND OWNERSHIPON EARNINGS MANAGEMENT IN IRANIAN COMPANIES.. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(36):47-64. Available from: https://sid.ir/paper/8249/en

IEEE: Copy

OMID POURHEYDARI, and D. HEMATI, “THE IMPACT OF DEBT COVENANTS, POLITICAL COSTS, BONUS PLANS AND OWNERSHIPON EARNINGS MANAGEMENT IN IRANIAN COMPANIES.,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 36, pp. 47–64, 2004, [Online]. Available: https://sid.ir/paper/8249/en

Related Journal Papers