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   The Relationship Between Corporate Reputation and Different Types of Earnings Management  
   
نویسنده Zakerian Morteza ,Nakhae Habibollah ,Salehi Mahdi
منبع Iranian Journal Of Finance - 2021 - دوره : 5 - شماره : 1 - صفحه:1 -30
چکیده    The present study’s main objective is to assess the relationship between corporate reputation and different types of earnings management (accrualbased, real, and reductive earnings management). in other words, this paper attempts to figure out whether corporate reputation can contribute to the amount of accrualbased, real, and reductive earnings management or not. this paper’s method is descriptivecorrelational based on published information from listed firms on the tehran stock exchange during 20122018 with a selected sample of 187 firms (1309 observations). the method applied for hypothesis testing is linear regression using panel data. the obtained results from hypothesis testing show that corporate reputation has a negative and significant relationship with accrualbased, real, and reductive earnings management, which means highlyreputed firms, are less likely to embark on different earnings management types. since this paper analyzes the emergent financial markets, like iran, with extremely competitive audit markets to determine the effect of corporate reputation on different types of earnings management of listed firms on the tehran stock exchange, it can provide useful information in this field.
کلیدواژه Real Earnings Management ,Corporate Reputation ,Accrual-Based Earnings Management
آدرس Islamic Azad University, Birjand Branch, Department Of Economics And Administrative Sciences, Iran, Islamic Azad University, Birjand Branch, Department Of Economics And Administrative Sciences, Iran, Ferdowsi University Of Mashhad, Department Of Economics And Administrative Sciences, Iran
پست الکترونیکی mehdi.salehi@um.ac.ir
 
     
   
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