Creating confidence in internal controls improves information asymmetry as well as reduces conflicts of interest between stakeholders in the firm. Therefore, the purpose of this study is to investigate how financial distress affects earnings management and also how internal control moderates the above relationship. The statistical sample of the research of companies listed on the Tehran Stock Exchange during the years 1390 to 1397 with a sample of 141 companies. Multivariate linear regression and hybrid data using the generalized least squares model have been used to test the hypothesis. According to the results of the research hypothesis test, the results showed that financial distress has a significant effect on earnings management and also in other research results it was observed that internal control moderates the relationship between financial distress and earnings management.
habibzadeh,A. and joyaee,R. (2020). Financial distress, internal control and profit management. Journal of Accounting and Management Vision, 3(29), 98-112.
MLA
habibzadeh,A. , and joyaee,R. . "Financial distress, internal control and profit management", Journal of Accounting and Management Vision, 3, 29, 2020, 98-112.
HARVARD
habibzadeh A., joyaee R. (2020). 'Financial distress, internal control and profit management', Journal of Accounting and Management Vision, 3(29), pp. 98-112.
CHICAGO
A. habibzadeh and R. joyaee, "Financial distress, internal control and profit management," Journal of Accounting and Management Vision, 3 29 (2020): 98-112,
VANCOUVER
habibzadeh A., joyaee R. Financial distress, internal control and profit management. Journal of Accounting and Management Vision, 2020; 3(29): 98-112.
