The Effect of Financial Information Quality on the Relationship between Intellectual Capital indicators and Earnings Management
The purpose of this study is to investigate the effect of financial information quality on the relationship between intellectual capital indicators and earnings management. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 152 companies were selected as the sample of the research in an 8-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that among the elements of intellectual capital, only structural capital has a negative and significant relationship with earnings management and the relationship between human capital and capital employed (relationship or customer) with earnings management is not significant. The results also showed that the quality of financial information affects the relationship between intellectual capital (structural and human) indicators and earnings management.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.