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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 대한산업공학회 Industrial Engineering & Management Systems Industrial Engineering & Management Systems Vol.17 No.4
- 발행연도
- 2018.12
- 수록면
- 709 - 718 (10page)
- DOI
- 10.7232/iems.2018.17.4.709
이용수
초록· 키워드
오류제보하기
Accountants use the accounting knowledge to manipulate the accounting figures and convert those figures to what the management wants. Because directors have direct and indirect benefits in financial statements. This may be the motivation for fraud and manipulation of the financial statements by the executives, and as a result, managers want to mislead the users of the financial statements and this is a creative accounting. The purpose of this study is to investigate the effect of creative accounting and fraud probability that is measured by Bhasin model. At the level of companies accepted in Tehran stock exchange for the period of 2011-2015, for checking the validity of the hypotheses, the logistic regression test are Used. The results of this study indicate that there is a significant relationship between profit smoothing and the probability of fraud, which means that fraudulent companies tend to be more likely to smooth profits than non-fraudulent companies, which can be said today, profit smoothing is one of the new fraud methods. Another aspect of this research is the lack of a significant relationship between external financing and fraud probability.
목차
ABSTRACT
1. INTRODUCTION
2. THEORETICAL FOUNDATIONS OF THE RESEARCH
3. METHODOLOGY
4. METHODOLOGY OF RESEARCH
5. RESEARCH FINDINGS
6. CONCLUSION
REFERENCES
참고문헌 (16)
참고문헌 신청
[학술지(정기간행물)] - Azad, N. / 2017 / Online search behaviour of customers in shoe market / Astra Salvensis (Supplement, 2) : 793 ~
[학술지(정기간행물)] - Barnea, A. / 1976 / Classificatory smoothing of income with extraordinary items / The Accounting Review 51 (1) : 110 ~ 122
[학술지(정기간행물)] - Bhasin, M. L. / 2016 / Survey of creative accounting practices:An empirical study / Journal Wulfenia Klagenfurt, Austria 23 (1) : 143 ~ 162
[학술지(정기간행물)] - Dechow, P. M. / 2000 / Earnings management : Reconciling the views of accounting academics, practitioners, and regulators / Accounting Horizons 14 (2) : 235 ~ 250
[학술지(정기간행물)] - Demory, D. / 2011 / Investigating the relationship between profit smoothing, earnings quality and company value in Tehran stock exchange / Journal of Financial Accounting Research 3 : 39 ~ 54
[학술지(정기간행물)] - Barnea, A. / 1976 / Classificatory smoothing of income with extraordinary items / The Accounting Review 51 (1) : 110 ~ 122
[학술지(정기간행물)] - Bhasin, M. L. / 2016 / Survey of creative accounting practices:An empirical study / Journal Wulfenia Klagenfurt, Austria 23 (1) : 143 ~ 162
[학술지(정기간행물)] - Dechow, P. M. / 2000 / Earnings management : Reconciling the views of accounting academics, practitioners, and regulators / Accounting Horizons 14 (2) : 235 ~ 250
[학술지(정기간행물)] - Demory, D. / 2011 / Investigating the relationship between profit smoothing, earnings quality and company value in Tehran stock exchange / Journal of Financial Accounting Research 3 : 39 ~ 54
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UCI(KEPA) : I410-ECN-0101-2019-530-000325388