Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management

Farzin Rezaei; Hamed Esmaeilnozar; Abbas Khodaparast Salekmoalemy

Volume 6, Issue 3 , May 2022, , Pages 25-53

http://dx.doi.org/10.30699/ijf.2022.286248.1234

Abstract
  Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective. Firms with a low level of debt tend to have few or no restrictive ...  Read More

Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management

Roozbeh Sardari; Mohammadreza Setayesh; Hamidreza Kordlouie; Bahman Banimahd

Volume 5, Issue 3 , July 2021, , Pages 58-77

http://dx.doi.org/10.30699/ijf.2021.247085.1155

Abstract
  A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies. On the one hand, today there is an increasing requirement for protecting the interests of investors as providers of investment and the most ...  Read More

The Relationship between Corporate Reputation and Different Types of Earnings Management

Morteza Zakerian; Habibollah Nakhae; Mahdi Salehi

Volume 5, Issue 1 , January 2021, , Pages 1-30

http://dx.doi.org/10.30699/ijf.2021.123038

Abstract
  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 ...  Read More