دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

بررسی نقش ویژگی‌های شرکت در رابطه بین بی‌ثباتی اقتصاد کلان و مدیریت سود

مقالات آماده انتشار

نوع مقاله : مقاله پژوهشی

نویسندگان
علی ترک زهرانی 1
عباسعلی دریائی 2
حمزه محمدی خشوئی 1
1 گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران.
2 گروه حسابداری، دانشگاه بین‌المللی امام خمینی (ره)، قزوین، ایران.
10.22034/jmaak.2025.77687.4296
چکیده
تاکنون ادبیات زیادی در حوزه مدیریت سود ارائه شده است که همه این ادبیات به توسعه همدیگر کمک کرده‌اند. پژوهش حاضر نیز در این حوزه انجام شده است؛ با این تفاوت که پژوهش حاضر سعی دارد که تأثیر بی‌ثباتی اقتصادی در شرکت‌های کوچک با بزرگ و شرکت‌های مسن با جوان را با همدیگر مقایسه کند. برای نیل به هدف پژوهش از اطلاعات 163 شرکت استفاده شده و این شرکت‌ها را به دو گروه (شرکت‌های بزرگ و کوچک) و دو گروه (شرکت‌های مسن و جوان) تقسیم شده و از طریق رگرسیون مقطعی آزمون شدند. سپس برای مقایسه یافته‌ها از آزمون Z استفاده شد. یافته‌های این پژوهش نشان داد که تأثیرگذاری بی‌ثباتی اقتصادی بر مدیریت سود تعهدی در شرکت‌های کوچک و بزرگ تفاوت معناداری ندارد. اما، بی‌ثباتی اقتصادی در شرکت‌های کوچک و بزرگ تأثیر متفاوتی بر مدیریت سود واقعی داشته است. از طرف دیگر، یافته‌ها نشان می‌دهد که تأثیرگذاری بی‌ثباتی اقتصادی بر مدیریت سود تعهدی در شرکت‌های مسن و جوان تفاوت معناداری ندارد. اما، بی‌ثباتی اقتصادی در شرکت‌های مسن و جوان تأثیر متفاوتی بر مدیریت سود واقعی داشته است. پژوهش حاضر بحث ویژه‌ای در مورد مشوق‌های مدیریت سود در بازارهای در حال توسعه پیش می‌برد که تأثیر بی ثباتی اقتصاد کلان بر مدیریت سود در زمینه‌های مختلف اقتصادی و نهادی را توسعه می‌دهد.
کلیدواژه‌ها
مدیریت سود واقعی
مدیریت سود تعهدی
اندازه شرکت
سن شرکت
بی‌ثباتی اقتصادی

عنوان مقاله English

Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management

نویسندگان English

Ali Tork Zahrani 1
Abbas Ali Daryaei 2
Hamzeh khoshoei 1
1 Department of Accounting, Isf.C., Islamic Azad University, Isfahan, Iran.
2 Department of Accounting, Imam Khomeini International University, Qazvin, Iran.
چکیده English

So far, a lot of literature has been presented in the field of earnings management, and all these literatures have helped to develop each other. The current research has also been done in this field; With the difference that the current research tries to compare the effect of economic instability in small and large firms and old and young firms. In order to achieve the purpose of the research, the information of 163 firms was used and these firms were divided into two groups (large and small firms) and two groups (old and young firms) and were tested through cross-sectional regression. Then Z test was used to compare the findings. The findings of this research showed that there is no significant difference in the impact of economic instability on accrual profit management in small and large firms. However, economic instability has had a different impact on real earnings management in small and large firms. On the other hand, the findings show that there is no significant difference in the impact of economic instability on accrual profit management in old and young firms. However, economic instability has had a different effect on real earnings management in older and younger firms. The current research advances a special discussion on the incentives of earnings management in developing markets, which develops the impact of macroeconomic instability on earnings management in various economic and institutional contexts

کلیدواژه‌ها English

Real earnings management
accrued earnings management
firm Size
firm Age
Economic Instability
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دانش حسابداری و حسابرسی مدیریت

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