The purpose of this descriptive study is to investigate the relationship between government ownership, financial financing constraints, fraudulent financial reporting and the performance of companies listed on the stock exchange. For this purpose, the information of 150 companies during the years 2011 to 2019 has been examined. Multivariate integrated regression (OLS and logit) was used to test the hypotheses. Financing constraints are measured through the KZ index, and the earnings management criterion (optional accruals from Jones' modified model) is used to measure fraudulent financial reporting. Findings indicate that there is a significant relationship between government ownership and financing constraints as well as between financing constraints and performance. Fraudulent financial reporting also moderates the relationship between government ownership and funding constraints. On the other hand, the fourth hypothesis of the research on the moderating role of fraudulent financial reporting has not confirmed the relationship between financing constraints and performance.
sheykhi, Z., & hasanzadeh diva, M. (2020). Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance. Journal of Accounting and Management Vision, 3(29), 71-86.
MLA
zahra sheykhi; mostafa hasanzadeh diva. "Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance". Journal of Accounting and Management Vision, 3, 29, 2020, 71-86.
HARVARD
sheykhi, Z., hasanzadeh diva, M. (2020). 'Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance', Journal of Accounting and Management Vision, 3(29), pp. 71-86.
VANCOUVER
sheykhi, Z., hasanzadeh diva, M. Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance. Journal of Accounting and Management Vision, 2020; 3(29): 71-86.
