این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
Advances in Mathematical Finance and Applications، جلد ۵، شماره ۳، صفحات ۳۰۳-۳۱۷
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
چکیده انگلیسی مقاله According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2007 to 2017 were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.
کلیدواژه‌های انگلیسی مقاله
نویسندگان مقاله Maryam Akbaryan Fard |
Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran

Hamidreza Vakilifard |
Department of Management, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran

Hashem Nikoumaram |
Department of Accounting Department, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran

نشانی اینترنتی http://amfa.iau-arak.ac.ir/article_666217_5ae9f1752c72a5bd729a461804b86752.pdf
فایل مقاله اشکال در دسترسی به فایل - ./files/site1/rds_journals/1542/article-1542-2414751.pdf
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات