Moral Hazard and Earnings Management

One of the most controversial topics in accounting research is earnings management. Accounting profit consists of cash and accrual. Benefit accruals are largely in control of management. On the other hand, one of the consequences of capital market development is the separation of ownership from comp...

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Autores principales:	Seyed Ahmad Khalife Soltani, Ghazaleh Barzegar
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	agency theory moral hazard earnings management Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7f8a0c2b8126431e804fa45624c7961f
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spelling	oai:doaj.org-article:7f8a0c2b8126431e804fa45624c7961f2021-11-04T19:50:47ZMoral Hazard and Earnings Management2008-89142476-292X10.22103/jak.2016.1434https://doaj.org/article/7f8a0c2b8126431e804fa45624c7961f2016-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1434_fd6aa7b924e423292c2cc5238762c65c.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XOne of the most controversial topics in accounting research is earnings management. Accounting profit consists of cash and accrual. Benefit accruals are largely in control of management. On the other hand, one of the consequences of capital market development is the separation of ownership from company’s management that may result in several representative problems such as moral hazard that, in turn, may cause the manager leave the representative contract ineffective to follow his own benefit. Hence, it is expected that the firms with high level of moral hazard have high earnings management level. This study aims to examine the relationship between moral hazard and earnings management in the companies listed in the Tehran Stock Exchange in the period 2006-2011. The research hypothesis was tested by linear and non-linear partial least squares method, using structural equations model. The results indicated that there is a positive relationship between moral hazard and earnings management, and that such a relationship could be explained better by linear model.Seyed Ahmad Khalife SoltaniGhazaleh BarzegarShahid Bahonar University of Kermanarticleagency theorymoral hazardearnings managementAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 24, Pp 67-90 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	agency theory moral hazard earnings management Accounting. Bookkeeping HF5601-5689
spellingShingle	agency theory moral hazard earnings management Accounting. Bookkeeping HF5601-5689 Seyed Ahmad Khalife Soltani Ghazaleh Barzegar Moral Hazard and Earnings Management
description	One of the most controversial topics in accounting research is earnings management. Accounting profit consists of cash and accrual. Benefit accruals are largely in control of management. On the other hand, one of the consequences of capital market development is the separation of ownership from company’s management that may result in several representative problems such as moral hazard that, in turn, may cause the manager leave the representative contract ineffective to follow his own benefit. Hence, it is expected that the firms with high level of moral hazard have high earnings management level. This study aims to examine the relationship between moral hazard and earnings management in the companies listed in the Tehran Stock Exchange in the period 2006-2011. The research hypothesis was tested by linear and non-linear partial least squares method, using structural equations model. The results indicated that there is a positive relationship between moral hazard and earnings management, and that such a relationship could be explained better by linear model.
format	article
author	Seyed Ahmad Khalife Soltani Ghazaleh Barzegar
author_facet	Seyed Ahmad Khalife Soltani Ghazaleh Barzegar
author_sort	Seyed Ahmad Khalife Soltani
title	Moral Hazard and Earnings Management
title_short	Moral Hazard and Earnings Management
title_full	Moral Hazard and Earnings Management
title_fullStr	Moral Hazard and Earnings Management
title_full_unstemmed	Moral Hazard and Earnings Management
title_sort	moral hazard and earnings management
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/7f8a0c2b8126431e804fa45624c7961f
work_keys_str_mv	AT seyedahmadkhalifesoltani moralhazardandearningsmanagement AT ghazalehbarzegar moralhazardandearningsmanagement
_version_	1718444602450509824

Moral Hazard and Earnings Management

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