نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی
2 دانشجوی کارشناسی ارشد دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی
کلیدواژهها
عنوان مقاله English
نویسندگان English
Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards. This paper aims to examine the relationship between environmental uncertainty and accruals. In doing so, the research methodology was conducted on the basis of using multiple regression and correlation analysis.
The research hypotheses were analyzed through using the data related to 159 companies from Tehran Stock Exchange during the period 1379-1387. The research findings show that there is a significant relationship between environmental uncertainty and accruals and in the uncertain conditions, the size of discretionary accruals are more than the size of non-discretionary accruals. But under these conditions, it cannot be claimed that the variation of non-discretionary accruals are more than discretionary accruals.
کلیدواژهها English
| تعداد مشاهده مقاله | 3,183 |
| تعداد دریافت فایل اصل مقاله | 2,335 |
