Profits contain important information for domestic and foreign users and are managed by managers to inform foreign investors that the company's performance is desirable. The purpose of this study is to investigate the role of internal controls on the relationship between political relations and earnings management in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant and positive relationship between political communication and earnings management and increasing internal controls reduces the impact of political relationships on earnings management.
khoshkar,F. , naeimi,S. and hajipoor,M. (2021). The role of internal controls on the relationship between political relations and profit management. Journal of Accounting and Management Vision, 3(35), 33-46.
MLA
khoshkar,F. , , naeimi,S. , and hajipoor,M. . "The role of internal controls on the relationship between political relations and profit management", Journal of Accounting and Management Vision, 3, 35, 2021, 33-46.
HARVARD
khoshkar F., naeimi S., hajipoor M. (2021). 'The role of internal controls on the relationship between political relations and profit management', Journal of Accounting and Management Vision, 3(35), pp. 33-46.
CHICAGO
F. khoshkar, S. naeimi and M. hajipoor, "The role of internal controls on the relationship between political relations and profit management," Journal of Accounting and Management Vision, 3 35 (2021): 33-46,
VANCOUVER
khoshkar F., naeimi S., hajipoor M. The role of internal controls on the relationship between political relations and profit management. Journal of Accounting and Management Vision, 2021; 3(35): 33-46.
