Comparison of the Social Responsibility Effect on Accrual-Based Earnings Management in Companies with or without Financial Crisis: Case Study of Companies Accepted in Tehran Stock Exchange

Document Type: Case Study

Authors

Department of accounting, Damghan Branch, Islamic Azad University, Damghan, Iran

Abstract

The purpose of this study was to investigate the relationship between the disclosures of social responsibility in the population of accepted companies (without financial crisis and with financial crisis) in Tehran Stock Exchange on management of earnings accruals. The research hypothesis was analyzed by using the data of 74 companies during the period of 2010 to 2014 through multiple linear regressions using Eviews 7 analysis software. The research findings briefly show that "there is a positive correlation between social responsibility and management of earnings accruals in companies without a financial crisis compared to companies with a financial crisis. As a result, companies that have a high social responsibility orientation tend to accrue earnings management.

Keywords


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