Advances in Mathematical Finance and Applications, in press.
ISSN/ISBN: Not available at this time. DOI: 10.22034/AMFA.2021.1906150.1472
Abstract: The present study aimed to assess the impact of peer performance on the Benford's law and cosmetic earnings management (CEM) by a related party among declining and strong companies. The sample population included all the companies that were involved in Tehran Stock Exchange (TSE) during2014-2018, and 114 companies were selected using the targeted method. This applied research was performed with a correlational design. Data were acquired from financial statements, balance sheets, and Bourse Magazine. Data analysis was initially performed using variance heterogeneity pretests, F-Limer test, Hausman test, and Jarque-Bera test,and the multivariate regression test was used to confirm or reject the research hypotheses in the EViews software. The results indicated that the impact of peer performance on CEM, cosmetics sales management, and profit management by the related party differed between the declining and strong companies, which is consistent with the theory of agency costs.
Bibtex:
@article{,
author = {Varmazyar, Somayeh and Zanjirdar, Majid and Davoudi Nasr, Majid},
title = {The Impact of Peer Performance on the Benford's Law and Cosmetic Earnings Management by a Related Party},
journal = {Advances in Mathematical Finance and Applications},
volume = {},
number = {},
pages = {-},
year = {2021},
publisher = {IA University of Arak},
issn = {2538-5569},
eissn = {2645-4610},
doi = {10.22034/amfa.2021.1906150.1472},
url = {http://amfa.iau-arak.ac.ir/article_682228.html},
}
Reference Type: Journal Article
Subject Area(s): Accounting, Economics