The effect of stock liquidity on earnings management of Insurance Companies of Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
In research outside of the country, there are different arguments, such as the need to maintain consistency between reported earnings and the amount of investment, or to make investment decisions based on reported earnings and incorrect information, or knowledge of low productivity and acceptance of high risk investments in order to improve productivity in the insurance industry. The purpose of this research is to answer the question of whether the stock liquidity has a significant effect on earnings management of Tehran Stock Exchange member companies. For this purpose, the information of 14 insurance companies of Tehran Stock Exchange has been reviewed during the period from 1389 to 1396. Finally, regression models were used to examine each of the hypotheses. The results of the research hypothesis test indicate that stock liquidity has a direct and significant effect on earnings management of Tehran Stock Exchange member companies.
Keywords:
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:2 Issue: 7, 2019
Pages:
82 to 94
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