| Autor: |
Akram Abbas Awad, Daruosh Foroghi, Alireza Rahrovi Dastjerdi |
| Jazyk: |
angličtina |
| Rok vydání: |
2024 |
| Předmět: |
|
| Zdroj: |
Heritage and Sustainable Development, Vol 6, Iss 2 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
2712-0554 |
| DOI: |
10.37868/hsd.v6i2.721 |
| Popis: |
Research hypotheses that focus on financial leverage, earnings management, and sustainability factors which include growth potential will be highlighted in this study. Data collection includes all establishments that are trading on the Iraq Stock Exchange which is the sample population. Data comprised 31 issuers; selection was done systematically by eliminating companies from fiscal years 2009 through the year 2021. Estimation of the multivariate regression model used panel data actually to test hypotheses of this study. In relation to hypotheses, findings show that real EMS is not affected by financial leverage while accrual EMS is negatively affected. Furthermore, the research finds that a pertinent issue in this regard is the fact that the negative influence of monetary leverage on accrual-based earnings administration increases when growth opportunities are present. In another case, the relationship between monetary leverage and real earnings management does not depend on growth opportunity. Hence, this study shows the need to factor in sustainability elements like readiness for growth when examining the relation between financial leverage, earning management, and company performance. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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