Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management
The main goal of this study is to investigate the effect of capital structure and growth opportunities on earnings management in companies accepted in Tehran securities exchange during 2008 to 2013. Before data analysis, Chow test was applied to determine the appropriate model to estimate parameters...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2015-06-01
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| Series: | International Journal of Management, Accounting and Economics |
| Subjects: | |
| Online Access: | https://www.ijmae.com/article_117626_80c4c52e8c995fb910d21b7d42d5e55f.pdf |
| _version_ | 1797690347950702592 |
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| author | Mahmoud Nozarpour Hamid Norouzi |
| author_facet | Mahmoud Nozarpour Hamid Norouzi |
| author_sort | Mahmoud Nozarpour |
| collection | DOAJ |
| description | The main goal of this study is to investigate the effect of capital structure and growth opportunities on earnings management in companies accepted in Tehran securities exchange during 2008 to 2013. Before data analysis, Chow test was applied to determine the appropriate model to estimate parameters and independent variables effect on dependent variable. Then, research hypotheses were tested through pooled data method. Research results showed that there is a significant relationship between capital structure index financial leverage and earnings management. Also, research showed that there is a nonlinear and significant relationship between growth opportunities and earnings management and growth opportunities have a significant effect on this relationship. |
| first_indexed | 2024-03-12T01:58:22Z |
| format | Article |
| id | doaj.art-7bc41c428f574a7886a46b62eaecb605 |
| institution | Directory Open Access Journal |
| issn | 2383-2126 |
| language | English |
| last_indexed | 2024-03-12T01:58:22Z |
| publishDate | 2015-06-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj.art-7bc41c428f574a7886a46b62eaecb6052023-09-07T21:58:47ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262015-06-0126538546117626Investigating the Effect of Capital Structure and Growth Opportunities on Earnings ManagementMahmoud Nozarpour0Hamid Norouzi1Department of Accounting, Persian Gulf International Branch, Islamic Azad University, Khorramshahr, IranDepartment of Accounting, Persian Gulf International Branch, Islamic Azad University, Khorramshahr, IranThe main goal of this study is to investigate the effect of capital structure and growth opportunities on earnings management in companies accepted in Tehran securities exchange during 2008 to 2013. Before data analysis, Chow test was applied to determine the appropriate model to estimate parameters and independent variables effect on dependent variable. Then, research hypotheses were tested through pooled data method. Research results showed that there is a significant relationship between capital structure index financial leverage and earnings management. Also, research showed that there is a nonlinear and significant relationship between growth opportunities and earnings management and growth opportunities have a significant effect on this relationship.https://www.ijmae.com/article_117626_80c4c52e8c995fb910d21b7d42d5e55f.pdfgrowth opportunitiescapital structureearnings management |
| spellingShingle | Mahmoud Nozarpour Hamid Norouzi Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management International Journal of Management, Accounting and Economics growth opportunities capital structure earnings management |
| title | Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management |
| title_full | Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management |
| title_fullStr | Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management |
| title_full_unstemmed | Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management |
| title_short | Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management |
| title_sort | investigating the effect of capital structure and growth opportunities on earnings management |
| topic | growth opportunities capital structure earnings management |
| url | https://www.ijmae.com/article_117626_80c4c52e8c995fb910d21b7d42d5e55f.pdf |
| work_keys_str_mv | AT mahmoudnozarpour investigatingtheeffectofcapitalstructureandgrowthopportunitiesonearningsmanagement AT hamidnorouzi investigatingtheeffectofcapitalstructureandgrowthopportunitiesonearningsmanagement |