Competitive pressure is an important factor in competitive decision making and also increases the likelihood of companies manipulating profits in the product market, and in times of fierce market competition, managers manipulate profits to influence actual and potential investors by influencing Stock prices and good earnings reports are under pressure before they are earned. Therefore, the purpose of this study is to answer the question whether market power and competition in the product market moderate the relationship between corporate governance and profit management? To investigate this issue, using 118 companies listed on the Tehran Stock Exchange between 2015 and 1398, using linear regression, this issue was studied and analyzed. The test results showed that corporate governance and earnings management have a significant relationship. In other test results, hypotheses were found that product market competition and market power moderate the relationship between corporate governance and profit management.
mohagheghkia,N. (2021). Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management. Journal of Accounting and Management Vision, 4(39), 65-82.
MLA
mohagheghkia,N. . "Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management", Journal of Accounting and Management Vision, 4, 39, 2021, 65-82.
HARVARD
mohagheghkia N. (2021). 'Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management', Journal of Accounting and Management Vision, 4(39), pp. 65-82.
CHICAGO
N. mohagheghkia, "Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management," Journal of Accounting and Management Vision, 4 39 (2021): 65-82,
VANCOUVER
mohagheghkia N. Investigating the effect of market power and competition in the product market on the relationship between corporate governance and profit management. Journal of Accounting and Management Vision, 2021; 4(39): 65-82.
