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Samadi, Fatemeh, Eslami Mofid Abadi, Hossein, Khashei, Javad. (1402). Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies. , 4(1), 13-26.
Fatemeh Samadi; Hossein Eslami Mofid Abadi; Javad Khashei. "Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies". , 4, 1, 1402, 13-26.
Samadi, Fatemeh, Eslami Mofid Abadi, Hossein, Khashei, Javad. (1402). 'Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies', , 4(1), pp. 13-26.
Samadi, Fatemeh, Eslami Mofid Abadi, Hossein, Khashei, Javad. Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies. , 1402; 4(1): 13-26.

Political Connections, Technology-based Venture Capital, and Earnings Management at Initial Public Offering Companies

International Journal of Finance, Accounting and Economics Studies
مقاله 2، دوره 4، شماره 1، تیر 2023، صفحه 13-26  XML اصل مقاله (574.21 K)
نوع مقاله: Research Paper
نویسندگان
Fatemeh Samadi email 1؛ Hossein Eslami Mofid Abadiorcid 2؛ Javad Khashei3
1Department of Accounting & Management, East Tehran Branch, Islamic Azad University, East Tehran, Iran
2Department of Accounting & Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran
3Master of Financial Management, Accounting Department, Faculty of Humanities, Islamic Azad University, East Tehran Branch, Tehran, Iran
چکیده
The present study primarily aims to investigate the relationship between political connections, technology-based venture capital, and earnings management at initial public offering (IPO) companies. The statistical population consisted of companies listed on the Tehran Stock Exchange during 2013-2018. A total of 99 companies were selected as samples by using the systematic removal sampling method. This study is applied research in terms of objectives and descriptive- retrospective research in terms of data collection. Multivariate regression models were employed to examine the hypotheses, while the partial least square (PLS) method and EViews V.8 were utilized to specify the models. Furthermore, the impacts of the company size, sales growth, financial leverage, auditing type, and ownership centralization were controlled in the regression models. Overall, the examination of the empirical model hypotheses suggested significant statistical relationships of political connections with discretionary accrual-based earnings management and real earnings management at IPO companies. Furthermore, a significant, positive relationship was found between technology-based venture capital and real earnings management at IPO companies. However, no statistical relationship was observed between technology-based venture capital and real earnings management at IPO companies.
کلیدواژه‌ها
Political connections؛ Technology-based venture capital؛ Earnings management
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تعداد مشاهده مقاله: 137
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