مشخصات پژوهش

عنوان	The Evaluation on the effect of Privatization on Earnings Management in Assigned Corporate
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	Privatization, Earnings Management
چکیده	Present research evaluates the effect of privatization on earnings management in assigned governmental corporates. The main hypothesis contains of five hypotheses. Earnings management is a dependent variable in this study and Jones adjustment model is used to measure it. This model needs accurate calculation of discretionary accruals. Independent variables are Privatization variables, the efficiency of assets, stock return, firm size and financial leverage. It is descriptive-correlation research based on integrated data. To analyze the research hypothesis was used linear regression model. Sample of this research consist of 67 assigned corporations during 2006-2012. STATA software has been used to analyze the results. The result shows a meaningful relationship between privatization and earnings management which is negative. So, main hypothesis may be correct about the existence of relationship between privatization and earnings management. The other hypotheses are analyzed and has been approved the relationship between stock return and firm size.
پژوهشگران	معصومه مددی (نفر اول)، رضا پیرایش (نفر سوم)، پرستو صداقت (نفر دوم)