The role of media in earning management’s strategy
| Autor: | Mozaffar Jamalianpour |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | مطالعات تجربی حسابداری مالی, Vol 19, Iss 76, Pp 1-37 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2821-0166 2538-2519 |
| DOI: | 10.22054/qjma.2023.72545.2442 |
| Popis: | The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies. So, I investigate for show impact of media coverage on replacement and trade off between Accrual Earning Management (AEM) and Real Earning Management (REM) (Earning Management Strategy). For this purpose, I collect NEWS about listed companies during 2015 until 2020 and used Heckman's Two-Step for measure replacement between AEM and REM. I used Different in different and Feasible Generalized Least Squares (FGLS) methods for hypothesis testing.Results show that earning management strategies are different in reaction of media coverage. Increase of media coverage cause companies decrease AEM but they use REM more than usual in this position. In additional, research findings show that companies with higher media coverage and suspect to earning management try to more change in board of directors. So, results show that media has controlling and pressure effect on companies for earning management’s strategy. |
| Databáze: | Directory of Open Access Journals |
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