1
Department of Accounting, Shahin Shahr Branch, Islamic Azad University, Shahin Shahr, Iran.
2
Master of Accounting, Shahin Shahr Branch, Islamic Azad University, Shahin Shahr, Iran.
Abstract
The purpose of this research is to investigate the effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management. In line with the purpose of the research, four hypotheses were developed. In order to test these four hypotheses using the systematic elimination method, a sample of 105 companies was selected from among the companies admitted to the Tehran Stock Exchange during the eight years between 1394 and 1401. To analyze the data and test the hypotheses, multivariate regression models were used using the combined data method. The results of the research showed that financial leverage has a positive effect on accrual profit management, real profit management and overall profit management. Also, the results showed that companies with high financial leverage use real earnings management more than accrual earnings management (they have a lower balance between discretionary accruals and real earnings management).
dadash,N and kermani habib abadi,M J . (2024). The effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management. Journal of Accounting and Management Vision, 7(93), 1-19.
MLA
dadash,N , and kermani habib abadi,M J . "The effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management", Journal of Accounting and Management Vision, 7, 93, 2024, 1-19.
HARVARD
dadash N, kermani habib abadi M J. (2024). 'The effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management', Journal of Accounting and Management Vision, 7(93), pp. 1-19.
CHICAGO
N dadash and M J kermani habib abadi, "The effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management," Journal of Accounting and Management Vision, 7 93 (2024): 1-19,
VANCOUVER
dadash N, kermani habib abadi M J. The effect of financial leverage on profit management and the trade-off (balance) between discretionary accruals and real profit management. Journal of Accounting and Management Vision. 2024;7(93):1-19 (In Persian).
