Environmental Uncertainty and the Manager's use of Discretionary Accruals
Author(s):
Abstract:
Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards. This paper aims to examine the relationship between environmental uncertainty and accruals. In doing so,the research methodology was conducted on the basis of using multiple regression and correlation analysis.The research hypotheses were analyzed through using the data related to 159 companies from Tehran Stock Exchange during the period, 1379-1387. The research findings show that there is a significant relationship between environmental uncertainty and accruals and in the uncertain conditions, the size of discretionary accruals are more than the size of non-discretionary accruals. But under these conditions, it cannot be claimed that the variation of non-discretionary accruals are more than iscretionary accruals.
Keywords:
Language:
Persian
Published:
Journal of Empirical Studies in Financial Accounting, Volume:9 Issue: 32, 2012
Page:
103
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