TY - JOUR ID - 123038 TI - The Relationship between Corporate Reputation and Different Types of Earnings Management JO - Iranian Journal of Finance JA - IJF LA - en SN - 2676-6337 AU - Zakerian, Morteza AU - Nakhae, Habibollah AU - Salehi, Mahdi AD - Ph.D. Candidate, Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran. AD - Assistant Prof., Department of Economics and Administrative Sciences, Birjand Branch, Islamic Azad University, Birjand, Iran. AD - Associate Prof., Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran. Y1 - 2021 PY - 2021 VL - 5 IS - 1 SP - 1 EP - 30 KW - Real Earnings Management KW - corporate reputation KW - Accrual-Based Earnings Management DO - 10.30699/ijf.2021.123038 N2 - 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. UR - https://www.ijfifsa.ir/article_123038.html L1 - https://www.ijfifsa.ir/article_123038_ff1de99572d99feb13283c22c4165f42.pdf ER -