TY - JOUR ID - 115041 TI - 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 JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Maleki, Donya AU - Sarfi, Elahe AD - Department of accounting, Damghan Branch, Islamic Azad University, Damghan, Iran Y1 - 2017 PY - 2017 VL - 4 IS - 8 SP - 811 EP - 820 KW - Iran Stock Exchange KW - social responsibility KW - Management of Accruals Earnings DO - N2 - 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. UR - https://www.ijmae.com/article_115041.html L1 - https://www.ijmae.com/article_115041_20eb4cfad30f385dbace5195821ffdb6.pdf ER -