چکیده مقاله
The purpose of this study is to investigate the accruals management, business strategies and Financial bankruptcy risk of companies in companies listed on the Tehran Stock Exchange For this purpose, 133 companies listed on the Tehran Stock Exchange during the period 2011 to 2020 were examined Regression analysis was used to test the hypotheses This research is a descriptive research because it describes the relationships between dependent and independent variables and avoids value judgments The present study is of empirical type with inductive reasoning which is classified according to the type of field study library The results showed that the accruals management has no significant relationship with Financial bankruptcy risk, while business strategies including cost leadership strategy and differentiation have a significant negative relationship with Financial bankruptcy risk
کلیدواژهها
نویسندگان
فاطمه صراف
Faculty member of the Accounting and Finance Department, Islamic Azad University, South Tehran Branch, Tehran, Iran
Zohreh Ghavam masoudi
Faculty member of Banking Management Department, Islamic Azad University, South Tehran Branch, Tehran, Iran
محمدامین علی اکبری
MSc In Financial Management, Faculty of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
شیوه ارجاع
Sarraf, Fatemeh and Ghavam masoudi, Zohreh and Aliakbari, Mohammadamin,1400,Accruals management, business strategies and financial bankruptcy risk in stock exchange and OTC companies,1st international conference on the mutation of management science, economics and accounting,Sari
ارائهشده در
مجموعه مقالات اولین کنفرانس بین المللی جهش علوم مدیریت، اقتصاد و حسابداری19 اسفند 1400 · ساری