The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management
Corporate Diversification is a form of business strategy used by many managers to improve their firm's performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with the interests of shareholders. Managers o...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2017-10-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2946_d2323e23b440ee9ae5fa65e6733ddaf0.pdf |
| _version_ | 1818600781588201472 |
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| author | ghader dadashzade rasool baradaran hasanzade |
| author_facet | ghader dadashzade rasool baradaran hasanzade |
| author_sort | ghader dadashzade |
| collection | DOAJ |
| description | Corporate Diversification is a form of business strategy used by many managers to improve their firm's performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with the interests of shareholders. Managers often manage earnings in order to mislead shareholders about the corporate actual economic performance. One of the important factors affecting earning management can be Corporate Diversification Strategy. Therefore this research is aimed to investigate the relation between Corporate Diversification Strategy and Real and Artificial Earning Management. This research, according to Imen Khanchel (2015) , uses two Business and Geographical Diversification indexes based on Apostu Model (2010) in order to measure Corporate Diversification Strategy. The statistical population includes 124 firms over the period from 2009 to 2013 and also some financial information of years 2005 to 2014 has been used. The results show that there is no relation between Business Diversification Strategy and Artificial Earning Management and there is a significant negative relation between Geographical Diversification Strategy and Artificial Earning Management. Also, there is no relation between Corporate Diversification Strategy and Real Earning Management. |
| first_indexed | 2024-12-16T12:40:57Z |
| format | Article |
| id | doaj.art-2d01244d0b9c43c09fccef797d7c9571 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-16T12:40:57Z |
| publishDate | 2017-10-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-2d01244d0b9c43c09fccef797d7c95712022-12-21T22:31:25ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202017-10-017118120010.22051/jera.2017.7940.11022946The Relation between Corporate Diversification Strategy and Real and Artificial Earning Managementghader dadashzade0rasool baradaran hasanzade1دانشجوی دکترای حسابداری، دانشگاه آزاد اسلامی، واحد مرند،دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد تبریز،Corporate Diversification is a form of business strategy used by many managers to improve their firm's performance. Based on agency theory, management has more information compared with other shareholders and may make decisions that are not in line with the interests of shareholders. Managers often manage earnings in order to mislead shareholders about the corporate actual economic performance. One of the important factors affecting earning management can be Corporate Diversification Strategy. Therefore this research is aimed to investigate the relation between Corporate Diversification Strategy and Real and Artificial Earning Management. This research, according to Imen Khanchel (2015) , uses two Business and Geographical Diversification indexes based on Apostu Model (2010) in order to measure Corporate Diversification Strategy. The statistical population includes 124 firms over the period from 2009 to 2013 and also some financial information of years 2005 to 2014 has been used. The results show that there is no relation between Business Diversification Strategy and Artificial Earning Management and there is a significant negative relation between Geographical Diversification Strategy and Artificial Earning Management. Also, there is no relation between Corporate Diversification Strategy and Real Earning Management.http://jera.alzahra.ac.ir/article_2946_d2323e23b440ee9ae5fa65e6733ddaf0.pdfCorporate Diversification StrategyBusiness DiversificationGeographic DiversificationEarnings Management |
| spellingShingle | ghader dadashzade rasool baradaran hasanzade The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management پژوهشهای تجربی حسابداری Corporate Diversification Strategy Business Diversification Geographic Diversification Earnings Management |
| title | The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management |
| title_full | The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management |
| title_fullStr | The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management |
| title_full_unstemmed | The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management |
| title_short | The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management |
| title_sort | relation between corporate diversification strategy and real and artificial earning management |
| topic | Corporate Diversification Strategy Business Diversification Geographic Diversification Earnings Management |
| url | http://jera.alzahra.ac.ir/article_2946_d2323e23b440ee9ae5fa65e6733ddaf0.pdf |
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