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The relationship between overvaluation of equity and accrual earnings management with emphasis on board size.
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Ahad Lotfi *1   , Gholamreza Pesyan2 |
1- PhD Student, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran , Ahadlotfi43@gmail.com
2- PhD Student, Department of Industrial Management, Arak Branch, Islamic Azad University, Arak, Iran |
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Abstract: (11 Views) |
The purpose of this research is to investigate the relationship between overvaluation of capital owners' rights and accrual profit management with an emphasis on the size of the board of directors. The research method in this research is objective, applied and descriptive-correlation in nature. The time period of the research was 1394-1399. Also, the Tehran Stock Exchange, 149 companies were selected as a sample using the systematic elimination sampling method. To analyze the research data, multivariable regression models were used in Eves 10 software. Information and data were collected by both library and field methods, and to test the normality of the response variable, the quadratic test was used in the descriptive statistics section, the F test was used to test the significance of the entire regression equation, and the t test was used to test the significance of the coefficients. The results of this research showed that the overvaluation of equity and accrual profit management has a direct and significant effect. And board size moderates the magnitude of the effect of overvaluation of equity and accrual earnings management.
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Article number: 17 |
| Keywords: profit management, size of the board of directors, overvaluation of capital |
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Full-Text [PDF 496 kb]
(4 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/05/19 | Accepted: 2021/08/8 | Published: 2021/12/1
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