Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

An overview of the studies conducted in relation to the profit management of helplessness financial and the relationship between helplessness financial and profit management

Document Type : -

Authors
Shaghayegh Sonboli 1
rambod kaveh birjandi 2
1 Department of Accounting, Islamic Azad University of Birjand, Iran
2 Assistant Professor of Accounting Department, Birjand Branch, Islamic Azad University, Birjand, Iran.
Abstract
Profit management is a controversial topic and researchers have conducted many researches in this field. On the other hand, financial helplessness has been noticed by scholars due to its great importance. Researchers have tried to prevent opportunistic profit management and predict financial helplessness to help manage companies before bankruptcy. This article aims to review the researches of researchers in the field of profit management and financial stagnation and the relationship between profit management and financial stagnation, and as a result, it will be stated that financial helplessness cannot be kept hidden for a long time by using profit management.
Keywords
Profit management
financial helplessness
accruals
profit smoothing

Subjects