برگشت‌پذیری مدیریت سودهای مرتبط با تأمین مالی‌های عمده

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشگاه فردوسی مشهد

2 دانشجوی دوره دکتری تخصصی حسابداری ، دانشگاه فردوسی مشهد

چکیده

مپژوهشگران بر این باورند اهمیت جذب سرمایه تا آنجاست که آن‌ها "مهم‌ترین دلیل دست‌کاری سود" می‌دانند. همچنین، تأکید مدیران برای دستیابی به برخی معیارها منجر به دست‌کاری صورت‌های مالی شده و بروز تجدید ارائه در صورت‌های مالی را در پی دارد. بنابراین ، هدف این پژوهش بررسی این است که آیا مدیران واحد تجاری، حساب آرایی‌های صورت گرفته در ارتباط با تأمین مالی را در سال بعد از تأمین مالی عمده اصلاح می‌کنند و اثرات منفی تجدید ارائه را می‌پذیرند یا آن را به دوره تصدی مدیران بعدی منتقل می‌کنند؟ در این پژوهش با تفکیک تأمین مالی (اخذ تسهیلات، افزایش سرمایه نقدی یا از محل هر دو منبع) شرکت‌های موجود در بورس اوراق بهادار طی سال‌های 1389 لغایت 1394، ابتدا با استفاده از روش جونز تعدیل‌شده، شرکت‌هایی که مدیریت سود داشته‌اند انتخاب و سپس با استفاده از آزمون‌های کروسکال-والیس، من-ویتنی، آزمون مقایسه میانگین چند جامعه و آزمون مقایسه میانگین دو جامعه، برگشت حساب آرایی صورت گرفته را موردبررسی قراردادیم. نتایج پژوهش بیانگر رد فرض برگشت سریع مدیریت سود در سال بعد از تأمین مالی بوده است. به عبارتی طی سال‌های موردبررسی نمی‌توان ادعا نمود مدیران، حساب آرایی‌های مرتبط با تأمین مالی عمده را به‌سرعت اصلاح‌کرده‌اند.

کلیدواژه‌ها


عنوان مقاله [English]

Reversibility of Earning Management Related to the Major Finance

نویسندگان [English]

  • Mahmoud Lari dashtbayaz 1
  • Mohsen Moeinizadeh 2
1 Assistant Professor/Ferdowsi university of mashhad
2 PhD Student of accounting/Ferdowsi university of mashhad
چکیده [English]

The researchers believe that financing is important enough that known as "the most important reason of earnings manipulation". Also, getting reach to some measures would result manipulating and financial restatements. So, the purpose of this paper is Companies management approach of finance relate to the earning managements’ modifying time. In other word, this paper investigate that if managers modify earning management related to financing and adopt Society negative effects or shift the reformation to the next managers’ periods and restatement financial reports next year. The paper consists of financing data of companies in Tehran Stock Exchange in 1389 to 1394 and firstly calculating earning management by using adjusted jones and then analyzing earning management modifying using Kruskal - Wallis Test, Mann - Whitney Test and T-test. The results reject the hypothesis that finance related earning management modify early. In other word, it can be interpretated that managers shift manipulating effects to next managers.

کلیدواژه‌ها [English]

  • earning management
  • Major Finance
  • Restatement
  • Cash-Adjusted Leverage
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