نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناسی ارشد، گروه حسابداری و مدیریتمالی، دانشکده اقتصادومدیریت، دانشگاه ارومیه، ارومیه، ایران.
2 استادیار، گروه حسابداری ومدیریتمالی،دانشکده اقتصادومدیریت، دانشگاه ارومیه، ارومیه، ایران.
3 دانشیار، گروه حسابداری ومدیریتمالی،دانشکده اقتصادومدیریت، دانشگاه ارومیه، ارومیه، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Considering the importance of accounting information quality, this study aims to investigate the moderating role of the probability of earnings manipulation on the relationship between accounting information quality and financing constraints. To test the research hypotheses, a sample of 115 companies listed on the Tehran Stock Exchange between 2017 and 2023 was selected, which was examined using multiple regression and panel data. The study findings indicate a negative and significant influence of financial constraints on quality of accounting information. It was also found that the possibility of earnings manipulation debilitates this relationship. The result obtained reflects the fact that when a company faces financial constraints, it may find incentives to manage its financial statements due to financial pressures and the need to secure new resources. In such conditions, where the possibility of profit manipulation increases, the scope for fraudulent actions also increases. The results of this study can affect the efficiency and effectiveness of decisions made by investors and creditors in the capital market to assess the credit risk of business entities and help supervisory and standard-setting institutions review the laws and standards affecting the reporting and disclosure process in companies with financing constraints and suspected of earnings manipulation. Also, auditors, aware of the inherent risks of such companies, should reconsider developing effective audit methods.
کلیدواژهها [English]
)