The purpose of this study is to investigate the effect of the global financial crisis on earnings management of\nlisted companies in Tehran Stock Exchange and as evidence from of the products of petroleum and chemical\nindustry. The present study is a descriptive-correlation research based on the nature of the data, a quantitative and\nan applied research based on the goals. Statistical population of this research were active companies in the field of\npetroleum and chemical listed in Tehran Stock Exchange in the period from 2008 to 2012 and Due to being limited the\nstatistical population, purposive sampling method was used and twenty eight active companies in field of petroleum\npetrochemicals were selected as sample. In order to illustrate the explanatory power of explanatory variables, the\nadjusted coefficient of determination was used and in order to examine the significance of variables and the overall\nadequacy of model, t-statistic and the F-statistic Fisher were used respectively. Also, Statistical analysis was performed\nusing Excel and E-views software�s. The results of this study showed that there is a significant relationship between\nthe size of the company and the management of profit in the global financial crisis. There is a significant relationship\nbetween profitability index of company and earnings management in the global financial crisis. There is a significant\nrelationship between sale growth and profit management in global financial crises.
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