Identifying the aggressive financial reporting of firms
Aggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. In these types of reports, there is a tendency to spread good news and keep bad ones. The purpose of this survey, which was conducted...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-09-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6527_e703dc4ae49c6eefa218adee15bd0ff3.pdf |
| _version_ | 1797955971277914112 |
|---|---|
| author | saeedeh peyvandi Mohammad hosein Ghaemi ABBAS ALI DARYAEI |
| author_facet | saeedeh peyvandi Mohammad hosein Ghaemi ABBAS ALI DARYAEI |
| author_sort | saeedeh peyvandi |
| collection | DOAJ |
| description | Aggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. In these types of reports, there is a tendency to spread good news and keep bad ones. The purpose of this survey, which was conducted by survey method, is to identify the aggressive financial reporting of firms. In order to achieve the above goal, the indicators of this type of reports were prepared by conducting interviews with experts in the accounting and auditing profession and then The validity of the indicators was examined through a questionnaire and structural equation modeling and second-order confirmatory factor analysis in PLS software. The questionnaire was distributed among the members of the Iranian Association of Financial Managers. The number of questionnaires collected after removing incomplete questionnaires is 161. Findings showed that aggressive financial reporting indicators (the existence of Misstatement, unresolved Misstatement in different years, lack of provisions, negative annual adjustments, Unusual changes in sales, Fraud, CEO Changes, executive compensation, Production of non-essential goods and Monopoly firms) have sufficient validity. The final model (measurement, structural and general model) also has a good fit. |
| first_indexed | 2024-04-10T23:42:39Z |
| format | Article |
| id | doaj.art-728373991fc24810b2244e20ab4029c4 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-10T23:42:39Z |
| publishDate | 2022-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-728373991fc24810b2244e20ab4029c42023-01-11T06:16:04ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202022-09-0112314116010.22051/jera.2021.33919.27596527Identifying the aggressive financial reporting of firmssaeedeh peyvandi0Mohammad hosein Ghaemi1ABBAS ALI DARYAEI2Imam Khomeini International UniversityAssistant Professor Department of Accounting, Faculty of Social Sciences, International Imam Khomeini University, Qazvin, Iran.Assistant Prof., Department of Accounting, Faculty of Social Sciences, International Imam Khomeini University, Qazvin, IranAggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. In these types of reports, there is a tendency to spread good news and keep bad ones. The purpose of this survey, which was conducted by survey method, is to identify the aggressive financial reporting of firms. In order to achieve the above goal, the indicators of this type of reports were prepared by conducting interviews with experts in the accounting and auditing profession and then The validity of the indicators was examined through a questionnaire and structural equation modeling and second-order confirmatory factor analysis in PLS software. The questionnaire was distributed among the members of the Iranian Association of Financial Managers. The number of questionnaires collected after removing incomplete questionnaires is 161. Findings showed that aggressive financial reporting indicators (the existence of Misstatement, unresolved Misstatement in different years, lack of provisions, negative annual adjustments, Unusual changes in sales, Fraud, CEO Changes, executive compensation, Production of non-essential goods and Monopoly firms) have sufficient validity. The final model (measurement, structural and general model) also has a good fit.https://jera.alzahra.ac.ir/article_6527_e703dc4ae49c6eefa218adee15bd0ff3.pdfaggressive financial reportingconservatismearnings management |
| spellingShingle | saeedeh peyvandi Mohammad hosein Ghaemi ABBAS ALI DARYAEI Identifying the aggressive financial reporting of firms پژوهشهای تجربی حسابداری aggressive financial reporting conservatism earnings management |
| title | Identifying the aggressive financial reporting of firms |
| title_full | Identifying the aggressive financial reporting of firms |
| title_fullStr | Identifying the aggressive financial reporting of firms |
| title_full_unstemmed | Identifying the aggressive financial reporting of firms |
| title_short | Identifying the aggressive financial reporting of firms |
| title_sort | identifying the aggressive financial reporting of firms |
| topic | aggressive financial reporting conservatism earnings management |
| url | https://jera.alzahra.ac.ir/article_6527_e703dc4ae49c6eefa218adee15bd0ff3.pdf |
| work_keys_str_mv | AT saeedehpeyvandi identifyingtheaggressivefinancialreportingoffirms AT mohammadhoseinghaemi identifyingtheaggressivefinancialreportingoffirms AT abbasalidaryaei identifyingtheaggressivefinancialreportingoffirms |