The antecedents of fraudulent financial reporting in companies in financial crisis

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The present study examines the antecedents of fraudulent financial reporting in companies in financial crisis. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 276 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with fraudulent financial reporting and companies without fraudulent financial reporting, from the paragraphs of the audit report are used. The results of testing the research hypotheses showed: 1) The frequency of companies with financial crisis that resort to fraudulent financial reporting is significantly higher than companies with financial crisis that do not resort to fraudulent financial reporting. 2) In companies with financial crisis and fraudulent financial reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies with financial crisis and no fraudulent financial reporting. 3) In companies with financial crisis and fraudulent financial reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies whith financial crisis and no fraudulent financial reporting. 4) There is no significant difference between companies with financial crisis and fraudulent financial reporting and companies with financial crisis and no fraudulent financial reporting in the next financial period in terms of damage to the company's reputation.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:12 Issue: 45, 2023
Pages:
251 to 270
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