این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۲، شماره Special Issue، صفحات ۴۷۳-۴۸۲
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی The effect of environmental structures on fraudulent financial reporting
چکیده انگلیسی مقاله Earnings management is defined as earnings manipulation by management to achieve a part of prejudiced expected earnings. This research evaluated the effect of environmental structures on fraudulent reporting of companies by anticipating causal relationships between the structures of business environment change, long-term executive perspective, accounting experience, Organizational culture and corporate affairs, accepting prominent stakeholders, and fraudulent reporting. The population was top and middle managers and financial managers of the companies, and a standard questionnaire was used to collect data. Analyzes were based on a structural modeling approach after performing the reliability and validity tests of the sample data. The results showed that business environment changes, accounting experience, and the acceptance of prominent stakeholders negatively affected fraudulent reporting.
کلیدواژه‌های انگلیسی مقاله Environmental structures, Earnings management behavior, Fraudulent reporting
نویسندگان مقاله Mohammad Fereydouni |
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Asgar Pakmaram |
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Nader Rezaei |
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Rasoul Abdi |
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_5335_b72d034e69557cf10f931889b534ef8a.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات