بررسی مدیریت سود در آستانه‏های مقادیر حساس سود شرکت‏های مظنون با اهرم مالی بالا

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، حسابداری، دانشگاه آزاد اسلامی واحد امارات متحده عربی، دبی، امارات متحده عربی

2 دانشیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد اسلامشهر، اسلامشهر، ایران (نویسنده مسئول)

3 استادیار، گروه مدیریت، دانشگاه آزاد اسلامی ، واحد شهر قدس، ایران

4 استادیار و عضو هیئت علمی دانشگاه ادیبان گرمسار، گرمسار، ایران

چکیده

هدف این پژوهش بررسی مدیریت سود واقعی در آستانه مقادیر حساس سود در شرکت‏های مظنون به مدیریت سود و با لحاظ اهرم مالی بالا بوده که در بین 148 شرکت بورسی و لحاظ اطلاعات مالی آنها بین سال‏های 1392 الی 1399 انجام شده است. در این پژوهش هزینه‏های تولید غیر عادی و هزینه‏های اختیاری غیر عادی برای شرکت‏های مظنون به مدیریت سودی که اهرم مالی آنها بیش از میانه بوده در سه آستانه سود صفر، سود دوره گذشته و سود پیش بینی شده بررسی شدند. نتایج نشان می‏دهد که در هر سه آستانه سود زمانی که اهرم مالی بیش از میانه باشد آنگاه این اهرم تاثیر منفی و معنی‏داری بر هزینه‏های تولید غیر عادی و هزینه‏های اختیاری غیر عادی داشته و صرفا در هزینه‏های تولید غیر عادی در آستانه سود دوره گذشته است که تاثیر معنی‏داری شناسایی نگردیده است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigate earnings management at the sensitive earnings amounts’ threshold of companies with high financial leverage

نویسندگان [English]

  • SARA shafiee 1
  • hamidreza kordlouie 2
  • shadi shahverdiani 3
  • maziyar ghasemi 4
1 Visiting Professor, Department of Accounting, Islamic Azad University, UAE Branch, Dubai, UAE
2 Associate Professor and Faculty Member of Islamic Azad University, Islamshahr Branch, Islamshahr, Iran. (Corresponding Author)
3 Assistant professor, management department, Islamic Azad University, Shahre Qods branch, Iran
4 Assistant Professor, Department of Management, Adiban Higher Education Institute, Garmsar, Semnan, Iran
چکیده [English]

The purpose of this study is to investigate real earings management on the threshold of sensitive amounts of earnings in companies suspected of earnings management and in terms of high financial leverage, which was conducted among 148 listed companies and their financial information between 1392 and 1399. In this study, abnormal production costs and abnormal discretionary expenses for companies suspected of earings managing whose financial leverage was above average were examined in the three thresholds of zero- earnings, previous earnings and forecasted earnings. The results show that in all three profit thresholds, when the financial leverage is more than average, then this leverage has a negative and significant effect on abnormal production costs and abnormal discretionary expenses. Only in abnormal production costs of the previous earning threshold that no significant impact has been identified.

کلیدواژه‌ها [English]

  • Abnormal Discretionary Expenses
  • Abnormal Optional Cost
  • Earnings Threshold
  • Financial Leverage
  • Real Profit Management
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