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The impact of balance sheet management on the control of profit management indicators
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Sogjra Barari nokashti1   |
| 1- Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran |
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Abstract: (110 Views) |
Today, banking includes a wide range of activities. Risk and return and bringing investors together are common components of all banking activities. Return on capital is the main and important goal of the bank's activity. The main goal of balance sheet management (asset-debt management) is to coordinate all these activities through the efficient and effective management of resources and costs and to restructure the two sides of the bank's balance sheet in the direction of optimal profitability, taking into account the risk of resources. In addition to the quantity of profit, users of financial statements pay special attention to its quality, but the flexibility of accounting standards and the accrual basis allow managers to manage it in order to transfer profit information in financial statements. The managed profit is of poor quality and inefficient because it reduces economic growth through suboptimal allocation of capital and increases the bank's financial risk. The main purpose of the current research is to investigate the impact of balance sheet management on the control of profit management indicators, because the lower the profit management, the higher the quality of profit, and the results of the research show that the management of debt and asset items of banks is ineffective in this case. There is no effect. The statistical population of the current research includes 20 banks admitted to the Tehran Stock Exchange during a 6-year period ending in 1400. The research is applied in terms of purpose and descriptive - post-event in terms of data collection method. The results of examining the hypotheses show that balance sheet management does not have a significant effect on profit smoothing, but it has a negative and significant effect on the size of abnormal accruals. Therefore, it can be concluded that by properly managing the balance sheet, the profit and loss statement can be controlled and the profit can be optimized.
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Article number: 8 |
| Keywords: balance sheet management, profit management, smoothing, abnormal accrual items size. |
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Full-Text [PDF 820 kb]
(37 Downloads)
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Article type: Research |
Subject:
General
Received: 2024/07/30 | Accepted: 2024/09/18 | Published: 2025/02/28
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