The relationship between economic complexity and green economy with earnings management

IF 2.2 Q3 MANAGEMENT

Journal of Facilities Management Pub Date : 2023-09-14 DOI:10.1108/jfm-04-2023-0045

Zainab Ahmadi, Mahdi Salehi, Mahmoud Rahmani

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引用次数: 1

Abstract

Purpose This study aims to analyze the relationship between economic complexity (EC) and the green economy (GE) with the real and accrual earnings management (REM and AEM) of the listed companies on the Iranian stock exchange. The authors study whether EC and the GE can affect REM and AEM. Design/methodology/approach The authors used a multiple regression model based on the panel data and a fixed effect model to test hypotheses. The sample includes 1,351 companies listed on the Tehran Stock Exchange from 2014 to 2021. Findings The results show a positive and significant relationship between EC and the GE with REM and AEM. Originality/value Considering the importance of a GE and since this research is the first to address the mentioned topic in emerging markets, it provides helpful insights for financial statement users, analysts and legal entities. Our study fills the literature gap and promotes knowledge regarding its relevant literature. Examining this relationship portrays the latest research perspectives in this field. The information from this study can assist in environmental management decision-making and relevant policymaking, promoting the movement toward sustainable development.

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经济复杂性与绿色经济的关系与盈余管理

本研究旨在分析伊朗证券交易所上市公司的实际盈余管理和应计盈余管理(REM和AEM)与经济复杂性(EC)和绿色经济(GE)之间的关系。作者研究了脑电图和脑电图是否会影响REM和AEM。设计/方法/方法作者采用基于面板数据的多元回归模型和固定效应模型来检验假设。样本包括2014年至2021年在德黑兰证券交易所上市的1351家公司。结果脑电图、脑电图与REM、AEM呈显著正相关。独创性/价值考虑到通用电气的重要性，并且由于本研究是第一个在新兴市场中解决上述主题的研究，它为财务报表使用者、分析师和法人实体提供了有用的见解。我们的研究填补了文献空白，促进了对相关文献的认识。研究这种关系描绘了该领域最新的研究视角。本研究所得资料可协助环境管理决策及相关政策制定，促进永续发展。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Facilities Management MANAGEMENT-

CiteScore

4.30

自引率

15.80%

发文量

期刊介绍： Journal of Facilities Management is a strategic level journal for Heads of Facilities and Corporate Real Estate. Guided by its international and expert Editorial Board, Journal of Facilities Management publishes high-quality, authoritative, and detailed analysis, briefings and case studies on how facilities can and do play a vital part in helping deliver corporate strategy. This quarterly publication features contributions from leading practitioners and thinkers in the field of Facilities Management, from some of the leading companies, government institutions, and universities in the world. The journal features a combination of theoretical and practical articles, complemented by a wide range of case studies and regular features, identifying key implications for senior practitioners in Facilities Management.