The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)
| Autor: | afshin ahmadi looye, Hashem Nikoomaram, Fraydoon Rahnamay Roodposhti, Bahman Banimahd |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | مطالعات تجربی حسابداری مالی, Vol 15, Iss 60, Pp 103-123 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2821-0166 2538-2519 |
| DOI: | 10.22054/qjma.2019.9954 |
| Popis: | In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during the period from 2009 to 2018(1730 year-firm) show that accrual based Earnings management for Roach firms is more than unroach firm. The results of this research for the first time show that the process of selecting an auditor in Iran follows an opportunistic approach. Therefore, the findings of this study can help investors and the stock exchange organization of the country in the field of legislation to deal with opportunistic managers, such as access to stock options of the ROARCH Group. In this study, firstly, by studying the theoretical foundations of the publishing of asset-backed securities and other sources of information, such as guidelines issued by the Capital Markets Authority, the International Institutions and International Financial Institutions' Guidelines, the Primary Model The asset back rating was extracted, and then this model was developed for the purpose of obtaining consensus and Delphi Research methodology was subjected to an expert opinion survey and ultimately the final model of asset-backed securities ranking was presented. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|