The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange

Document Type : Original Article

Authors

1 Associate Professor of accounting, faculty management and accounting university of shahid beheshti Iran.

2 PhD student of accounting of Tehran university, Iran.

3 PhD student of accounting of Islamic azad universiry, Babol, Iran.

Abstract

Different economic condition require relevant reporting policies. Because of this, it is expected that managers use different Technique for reporting profits in times of crisis. environmental factors are also impact this matter. This research examine the relationship between profit management and financial crisis in TSE listed companies whit an emphasis on the time scale associated with the global financial crisis of 2008. 73 companies for a seven years period (1384-1390) were selected as sample. With respect to the data and regressions analyses, we found no association between earning management and financial distress, and this relationship had not been changed in global financial crisis period.

Keywords

Accounting and Auditing Research
Volume 9, Issue 35
October 2017
Pages 21-38

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