Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Examining the relationship between life cycle, family ownership and earnings management of companies

Document Type : Original Article

Authors
1 Assistant Professor, Department of Accounting and Management, Jouybar Branch, Islamic Azad University, Jouybar.Iran
2 Master's degree in accounting. Islamic Azad University, jouybar.Iran
3 Master of Financial Management, Shandiz Non-Profit Higher Education Institute, Mashhad, Iran
4 Phd student of accounting, University of Tehran, Iran
10.22034/aafie.2024.412254.1032
Abstract
Profit manipulation by managers is always one of the main concerns of those involved in capital market, given that with the increase in profit manipulation, the quality of financial reporting of companies decreases and as a result, investors' decisions are affected. But there are various factors that can affect this variable, which have been studied in the scientific texts of this field. One of the things that has recently been investigated among financial and accounting topics is the impact of different stages of the life cycle of companies, which can provide more differences from profit manipulation activities in different stages of the company's life cycle. In addition, the type of ownership structures is another case that can change the earnings management activities of companies. The main purpose of the current research is to investigate the relationship between the life cycle, family ownership and earnings management of companies listed on the Tehran Stock Exchange for the years 2016-2021. In terms of purpose, this research is applied, and in terms of data collection method, it is in the descriptive-correlational research group. To check the hypotheses, multivariate regression methods have been used via Eviews8 software and using consolidated data method. The results obtained in this study show that, in general, there is a significant difference between the earnings management of companies in the stages of growth, maturity and decline. Also, there is a significant difference between the real earnings management of family-owned companies in the stages of growth, maturity and decline.
Keywords

Volume 2, Issue 4 - Serial Number 4
Winter 2024
Pages 99-144

  • Receive Date 19 August 2023
  • Revise Date 25 September 2023
  • Accept Date 02 June 2024
  • Publish Date 19 February 2025