The Effect of Management Ability on Overproduction and Sales Prediction | ||
| Interdisciplinary Journal of Management Studies | ||
| دوره 18، شماره 1، بهار 2025، صفحه 161-172 اصل مقاله (520.7 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2024.365719.676218 | ||
| نویسندگان | ||
| Leila Khalili Maghsudlo1؛ Ali Ashtab* 2؛ Gholamreza Mansourfar3 | ||
| 1Faculty of Economics and Management, Urmia University, Urmia, Islamic Republic of Iran | ||
| 2Department of Accounting, Urmia University, Urmia, Iran | ||
| 3Department of Accounting and Management, Faculty of Economics and Management, University of Urmia, Urmia, Iran | ||
| چکیده | ||
| The purpose of this paper is to investigate the effect of management ability on overproduction and sales prediction. The sample examined in this research includes 138 companies admitted to the Tehran Stock Exchange between 2008 and 2023, which were selected by systematic elimination. To test the hypotheses, the method of correlation between variables and multiple regression equations has been used. The research results indicate that as management ability increases, the likelihood of company contributing to overproduction decreases. If management with a high ability level predicts that it will have higher sales next year to avoid inventory shortages, it will overproduce this year. Also, the results of the hypothesis test showed that managers with high ability do not use overproduction for the purposes of natural earnings management, thus, in the following year, the incidence of overproduction will be reduced. | ||
| کلیدواژهها | ||
| Earnings Management؛ Management Ability؛ Management Efficiency؛ Overproduction؛ Sales Prediction | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 790 تعداد دریافت فایل اصل مقاله: 699 |
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