1
Associate Professor, Accounting Department, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
2
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
Earnings management and its effect on investment in research and development (R&D) costs is one of the important issues in the field of finance and accounting that can have significant consequences for the long-term performance of the company and attracting investors. In this regard, this study seeks to examine the effect of earnings management on research and development costs. The present study is in the group of descriptive-correlational research in terms of its applied purpose and in terms of data collection method. Also, systematic exclusion sampling (screening) was used to select the sample size. In this study, 162 companies listed on the Tehran Stock Exchange were studied in the period 1400-1395. To examine the hypotheses, methods related to multivariate regression using Eviews8 software and using the panel data method - fixed effects were used. The results obtained in this study show that there is a direct and significant relationship between earnings management and companies' research and development costs.
yaghob nejad,A. and taheri bateni,E. (2025). The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies. Journal of Accounting and Management Vision, 8(101), 258-270.
MLA
yaghob nejad,A. , and taheri bateni,E. . "The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies", Journal of Accounting and Management Vision, 8, 101, 2025, 258-270.
HARVARD
yaghob nejad A., taheri bateni E. (2025). 'The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies', Journal of Accounting and Management Vision, 8(101), pp. 258-270.
CHICAGO
A. yaghob nejad and E. taheri bateni, "The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies," Journal of Accounting and Management Vision, 8 101 (2025): 258-270,
VANCOUVER
yaghob nejad A., taheri bateni E. The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies. Journal of Accounting and Management Vision, 2025; 8(101): 258-270.
