نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه اقتصاد، دانشگاه گنبدکاوس، ایران.
2 کارشناسی ارشد حسابداری، دانشگاه سمنان، ایران. (نویسنده مسئول)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The Recent financial crises deals with competition pressure between companies regarding performance improvement. The present study examines the effect of management's ability to control inter-organizational financial crisis during the period 2009 – 2015, in response to the question of whether managers have the ability to control and guiding the financial crisis? If the answer is positive, may managers cross professionalism to pretend improvement of their performance and show off to get out of the financial crisis and turn to fraudulent reporting? The statistical sample of this study includes 173 companies listed in Tehran Stock Exchange which were selected as per consistent by the study. The financial crisis existence standard in a company is measured at least one of three criteria, three consecutive years of losses (operating loss, net loss or retained); reduction in dividends each year relative to the last year by more than 40 percent and included Article 141 of the commerce law Code of companies under study. The results of multiple regression model indicated that, in 95 percent statistical assurance, management ability has significant reverse effect on severity of internal financial crisis. In fact, the result of the first hypothesis test of research approved of the ability of managers to solve the problem of the internal financial crisis phenomenon. The results of the second and third hypotheses test of the research showed that managers did not report fraudulently to escape the financial crisis, and just do earning management within the framework of accounting principles.
کلیدواژهها [English]