Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Today many companies and organizations make established their operations using economic, social, environmental, and company domination. They also measure and announce their activity using sustainable reporting. Accordingly, the current study aimed to investigate the role of sustainability reporting on the earnings management in achieving the earnings thresholds in the companies listed in Tehran Stock Exchange. In this research, information on 183 companies accepted in Tehran Stock Exchange has been gathered from 2011 to 2016. Corporate sustainability has been analyzed by measuring the various dimensions of economic, social, environmental reporting and corporate governance and hypotheses have been analyzed using structural equation modeling and constructive model. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals. The results of the hypothesis tests show that there is a negative and meaningful relation between the sustainable index and the earning management with the aim of reaching the earnings thresholds, avoiding the earning decrease, and avoiding the negative earnings surprises. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals.
Keywords:
Language:
Persian
Published:
Appleid Research in Financial Reporting, Volume:8 Issue: 15, 2020
Pages:
141 to 168
magiran.com/p2109490
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