1
Kherd Bushehr non-profit higher education institute, Bushehr, Iran
2
PhD in accounting, director of the master's department of Kherd Bushehr non-profit higher education institute, Bushehr, Iran.
Abstract
In today's world, accounting plays an important role in promoting the profitability of companies and organizations, considering the increasing importance of the company's value, knowing about the factors affecting it can help in its improvement. The purpose of this research is to investigate the impact of profit management on the company's market value (evidence from Tehran Stock Exchange). The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies have been examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. The obtained results show that profit management (actual and accrual) has a negative and significant effect on the value of the company.
jamili,J. and ahmadi,H. (2024). Investigating the effect of earnings management on market value (evidence from Tehran Stock Exchange).. Journal of Accounting and Management Vision, 7(90), 123-136.
MLA
jamili,J. , and ahmadi,H. . "Investigating the effect of earnings management on market value (evidence from Tehran Stock Exchange).", Journal of Accounting and Management Vision, 7, 90, 2024, 123-136.
HARVARD
jamili J., ahmadi H. (2024). 'Investigating the effect of earnings management on market value (evidence from Tehran Stock Exchange).', Journal of Accounting and Management Vision, 7(90), pp. 123-136.
CHICAGO
J. jamili and H. ahmadi, "Investigating the effect of earnings management on market value (evidence from Tehran Stock Exchange).," Journal of Accounting and Management Vision, 7 90 (2024): 123-136,
VANCOUVER
jamili J., ahmadi H. Investigating the effect of earnings management on market value (evidence from Tehran Stock Exchange).. Journal of Accounting and Management Vision, 2024; 7(90): 123-136.
