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ارزیابی مدیریت سود در سطوح مختلف محافظه کاری و سرمایهگذاران نهادی با استفاده از قانون بنفورد | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 6، دوره 23، شماره 2، 1395، صفحه 213-234 اصل مقاله (390.9 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.58467 | ||
| نویسندگان | ||
| سید محمود موسوی شیری* 1؛ فاطمه پیشوا2؛ حسن خلعتبری3 | ||
| 1دانشیار حسابداری، دانشکدۀ علوم اقتصادی، دانشگاه پیام‌نور، مشهد، ایران | ||
| 2دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم اقتصادی، دانشگاه امام رضا (ع)، مشهد، ایران | ||
| 3کارشناسارشد حسابداری، دانشکدۀ علوم اقتصادی، دانشگاه پیام‌نور، بهشهر، ایران | ||
| چکیده | ||
| هدف اصلی پژوهش حاضر، ارزیابی وجود مدیریت سود در سطوح مختلف محافظهکاری و سرمایهگذاران نهادی است که بر اساس قانون بنفورد محاسبه میشود. بدین منظور، نخست شرکتهای نمونه که از بین شرکتهای تولیدی پذیرفته‌شده در بورس اوراق بهادار تهران (جامعۀ آماری) و به روش غربالگری (اعمال شرایط در جامعه) انتخاب شدند، بر اساس میزان محافظهکاری و سرمایهگذاران نهادی، در هشت گروه طبقهبندی شدند و سپس با استفاده از قانون بنفورد به بررسی وجود یا نبود مدیریت سود در هر گروه از شرکتها پرداخته شد. نتایج آزمون فرضیهها بر اساس دادههای صورتهای مالی حسابرسیشدۀ شرکتهای نمونه برای یک دورۀ یازدهساله (1382 تا 1392)، نشان میدهد با افزایش سرمایهگذاران نهادی، مدیریت سود افزایش مییابد که ریشۀ این امر میتواند افق کوتاهمدت سرمایهگذاران نهادی، تبانیهای سیاستمدارانه بین سرمایهگذاران نهادی و مدیریت و انگیزۀ زیاد در دستکاری سود توسط مدیران باشد. همچنین، نتایج پژوهش حاکی از آن است که سطوح مختلف میزان محافظهکاری، تأثیری در مدیریت سود ندارد. | ||
| کلیدواژه‌ها | ||
| سرمایه گذاران نهادی؛ قانون بنفورد؛ محافظهکاری؛ مدیریت سود | ||
| عنوان مقاله [English] | ||
| The review of earnings management in different level of conservatism and institutional investors base on Benford law | ||
| نویسندگان [English] | ||
| Seyyed Mahmoud Mousavi Shiri1؛ Fatemeh Pishva2؛ Hasan khalatbari3 | ||
| چکیده [English] | ||
| The main objective of this study was to evaluate the presence of earnings management (that calculated based on Benford law) at different levels of conservatism and institutional investors. First, the sample firms (selected from production firms in Tehran Stock Exchange) based on conservatism and institutional investors classified into eight groups and then using Benford law, the presence or absence of earnings management in each group of firms were examined. The results of hypothesis test on the basis of audited financial statements data of the sample firms for a period of eleven years (2003 to 2013) show that by increasing the institutional investor, earnings management increase, that this can be caused by insufficient experience of institutional investors, Statesmanlike collusion between institutional investors and management and High incentives to manipulate earnings by managers. Also, the results indicate that different levels of conservatism have no impact on earning management. | ||
| کلیدواژه‌ها [English] | ||
| Conservatism, Benford law, earnings manipulation, Institutional investors | ||
| مراجع | ||
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