تخصص حسابرس در صنعت، جریان نقد آزاد و مدیریت سود از طریق معاملات با اشخاص وابسته

نوع مقاله: مقاله علمی پژوهشی

نویسنده

مربی گروه حسابداری، دانشگاه آزاد اسلامی واحد لاهیجان، لاهیجان، ایران

چکیده

بر اساس شواهد تجربی موجود، معامله با اشخاص وابسته به­طور گسترده برای دستکاری سود به­منظور گزارشگری مالی استفاده می‎شود. در این رابطه، مطالعۀ حاضر ضمن بررسی تأثیر تخصص حسابرس در صنعت و جریان نقد آزاد بر مدیریت سود از طریق معاملات با اشخاص وابسته، اثر تعدیلی تخصص حسابرس در صنعت را نیز بر ارتباط بین جریان نقد آزاد و مدیریت سود از طریق معاملات با اشخاص وابسته، بررسی می‎کند. نمونۀ آماری دربرگیرنده 136 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال­های 1389 تا 1393 است. برای آزمون فرضیه­ها از روش رگرسیون داده­های ترکیبی استفاده شده است. نتایج بررسی­ها نشان می­دهد بین تخصص حسابرس در صنعت و مدیریت سود از طریق معاملات با اشخاص وابسته ارتباطی منفی برقرار است. از سویی دیگر، ارتباطی مستقیم بین جریان نقد آزاد و مدیریت سود از طریق معاملات با اشخاص وابسته وجود دارد. این در حالی است که تخصص حسابرس در صنعت، موجب تضعیف ارتباط مستقیم بین جریان نقد آزاد و مدیریت سود از طریق معاملات با اشخاص وابسته می‎شود

کلیدواژه‌ها


عنوان مقاله [English]

Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions

نویسنده [English]

  • Esmail Tavakolnia
Instructor of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran
چکیده [English]

Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through related-party transactions as well as the moderating effect of auditor industry specialization on the relationship between free cash flows and earnings management through related-party transactions. Sample of the study includes 136 listed firms in Tehran Stock Exchange during 2010 to 2014, and panel data regression has been used to test the hypotheses. The results show an inverse relationship between auditor industry specialization and earnings management through related-party transactions. On the other hand, there is a direct relationship between free cash flows and earnings management through related-party transactions. However, auditor industry specialization mitigates the direct relationship between free cash flow and earnings management through related-party transactions.

کلیدواژه‌ها [English]

  • Auditor Industry Specialization
  • Earnings management through related-party transactions
  • Free Cash Flow
  • Tehran Stock Exchange

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