The Relationship between Corporate Reputation and Different Types of Earnings Management
The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Iran Finance Association
2021-01-01
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| Series: | Iranian Journal of Finance |
| Subjects: | |
| Online Access: | https://www.ijfifsa.ir/article_123038_ff1de99572d99feb13283c22c4165f42.pdf |
| _version_ | 1811191471369355264 |
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| author | Morteza Zakerian Habibollah Nakhae Mahdi Salehi |
| author_facet | Morteza Zakerian Habibollah Nakhae Mahdi Salehi |
| author_sort | Morteza Zakerian |
| collection | DOAJ |
| description | The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount of accrual-based, real, and reductive earnings management or not. This paper's method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange during 2012-2018 with a selected sample of 187 firms (1309 observations). The method applied for hypothesis testing is linear regression using panel data. The obtained results from hypothesis testing show that corporate reputation has a negative and significant relationship with accrual-based, real, and reductive earnings management, which means highly-reputed firms, are less likely to embark on different earnings management types. Since this paper analyzes the emergent financial markets, like Iran, with extremely competitive audit markets to determine the effect of corporate reputation on different types of earnings management of listed firms on the Tehran Stock Exchange, it can provide useful information in this field. |
| first_indexed | 2024-04-11T15:05:43Z |
| format | Article |
| id | doaj.art-046fb9d0571f4412ac504c0fb65c9613 |
| institution | Directory Open Access Journal |
| issn | 2676-6337 2676-6345 |
| language | English |
| last_indexed | 2024-04-11T15:05:43Z |
| publishDate | 2021-01-01 |
| publisher | Iran Finance Association |
| record_format | Article |
| series | Iranian Journal of Finance |
| spelling | doaj.art-046fb9d0571f4412ac504c0fb65c96132022-12-22T04:16:48ZengIran Finance AssociationIranian Journal of Finance2676-63372676-63452021-01-015113010.30699/ijf.2021.123038123038The Relationship between Corporate Reputation and Different Types of Earnings ManagementMorteza Zakerian0Habibollah Nakhae1Mahdi Salehi2Ph.D. Candidate, Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran.Assistant Prof., Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran.Associate Prof., Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount of accrual-based, real, and reductive earnings management or not. This paper's method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange during 2012-2018 with a selected sample of 187 firms (1309 observations). The method applied for hypothesis testing is linear regression using panel data. The obtained results from hypothesis testing show that corporate reputation has a negative and significant relationship with accrual-based, real, and reductive earnings management, which means highly-reputed firms, are less likely to embark on different earnings management types. Since this paper analyzes the emergent financial markets, like Iran, with extremely competitive audit markets to determine the effect of corporate reputation on different types of earnings management of listed firms on the Tehran Stock Exchange, it can provide useful information in this field.https://www.ijfifsa.ir/article_123038_ff1de99572d99feb13283c22c4165f42.pdfreal earnings managementcorporate reputationaccrual-based earnings management |
| spellingShingle | Morteza Zakerian Habibollah Nakhae Mahdi Salehi The Relationship between Corporate Reputation and Different Types of Earnings Management Iranian Journal of Finance real earnings management corporate reputation accrual-based earnings management |
| title | The Relationship between Corporate Reputation and Different Types of Earnings Management |
| title_full | The Relationship between Corporate Reputation and Different Types of Earnings Management |
| title_fullStr | The Relationship between Corporate Reputation and Different Types of Earnings Management |
| title_full_unstemmed | The Relationship between Corporate Reputation and Different Types of Earnings Management |
| title_short | The Relationship between Corporate Reputation and Different Types of Earnings Management |
| title_sort | relationship between corporate reputation and different types of earnings management |
| topic | real earnings management corporate reputation accrual-based earnings management |
| url | https://www.ijfifsa.ir/article_123038_ff1de99572d99feb13283c22c4165f42.pdf |
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