نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای تخصصی رشته حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی ، تهران، ایران.
2 استادیار و عضو هیات علمی ، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی ، تهران، ایران.
3 دانشیار و عضو هیات علمی ، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی ، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Implementation of Direct Subsidy System and Earnings-Based Accrual Management in Political Economy Theory (Empirical Evidence: Tehran Stock Exchange)
The present study investigates the effect of establishing a direct subsidy system on accrual-based earnings management within the framework of political economy theory. The statistical population of the present study is Tehran Stock Exchange, which 173 companies were selected as the sample of the study from 2006 to 2019 period. In order to perform statistical analysis in the present study multiple linear regression method with panel-effects method was used. Findings from the analysis of research data show that accruals based earnings management has increased in the period after the establishment of direct subsidy system. Based on the findings of the present study, it can be concluded that subsidizing targeting plan has reduced the profitability of companies and increased accrual-based earnings management through cost pressures on producers.
Keywords
Direct subsidy system, targeting subsidies, accrual based earnings management.
کلیدواژهها [English]