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1- Associate Professor of Accounting, Zanjan University, Zanjan, Iran.
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Management، Accounting، Tehran، Tehran، Iran
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Ph.D. student of Accounting, Alzahra University, Tehran, Iran
Abstract
In This Study, The influence of product market competition on the relationship between business strategy (Cost leadership strategy and product differentiation strategy) and accrual-based earnings management has been investigated. product market competition as a moderator variable and the variables of cost and differentiation strategies are in the role of the independent variable of the research. Also, the variable of accrual-based earnings management has been the dependent variable of the research. For this purpose, data related to113 companies listed on the Tehran Stock Exchange for the period between 2014 to 2020 were used. the results show that cost leadership strategy has a positive and significant relationship with accrual-based earnings management and product market competition as a moderator variable has been able to adjust and intensify this relationship. the differentiation strategy has a negative and significant relationship with the accrual-based earnings management. however, the moderator variable of product market competition does not have a significant influence on the relationship between differentiation strategy and earnings management.
Imani Barandagh, M., Abdollahpour, F., & ghadamyari, N. (2023). Influence of product market competition on the relationship between business strategy and earnings Management. Scientific journal of motaher auditing studies, 1(2), 15-40.
MLA
Mohammad Imani Barandagh; Faruq Abdollahpour; Nasrin ghadamyari. "Influence of product market competition on the relationship between business strategy and earnings Management". Scientific journal of motaher auditing studies, 1, 2, 2023, 15-40.
HARVARD
Imani Barandagh, M., Abdollahpour, F., ghadamyari, N. (2023). 'Influence of product market competition on the relationship between business strategy and earnings Management', Scientific journal of motaher auditing studies, 1(2), pp. 15-40.
VANCOUVER
Imani Barandagh, M., Abdollahpour, F., ghadamyari, N. Influence of product market competition on the relationship between business strategy and earnings Management. Scientific journal of motaher auditing studies, 2023; 1(2): 15-40.
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