본문 바로가기
[학술저널]

  • 학술저널

Salah Chyad Kadhim(Kut University College) Hussein Falah Hasan(Dijlah University College) Hudaa Nadhim Khalbas(Dijlah University College)

DOI : 10.7232/iems.2020.19.4.908

표지

북마크 1

리뷰 0

이용수 3

피인용수 0

초록

The main purpose of this research is to analyze the effect of business diversity on the relation between profit sustainability, real earnings management and commercial credit in companies of Securities and Exchange Organization of Iraq. In this research, dependent variable is business credit which is calculated through dividing trade payable accounts of the company on the total asset (Petersen and Rajan, 1997; Giannetti et al., 2011) the independent variables are profit sustainability and real earnings management; in order to calculate profit sustainability the Kormendi and Lipemodel has been utilized while for calculating real earnings management the model that already has been used. The research data has been gathered by using a sample made up of 35 companies during 2011-2016. The research hypotheses were analyzed by hybrid data in SATA14 application. The results indicate that the modular effect of business diversity on the relation of profit sustainability and business credit is positive and meaningful, and the modular effect of business credit on the relation between real profit management and business credit is not meaningful.

목차

ABSTRACT
1. INTRODUCTION
2. LITERATURE REVIEW
3. METHODOLOGY
4. RESULTS AND DISCUSSION
5. CONCLUSION
REFERENCES

참고문헌(0)

리뷰(0)

도움이 되었어요.0

도움이 안되었어요.0

첫 리뷰를 남겨주세요.
DBpia에서 서비스 중인 논문에 한하여 피인용 수가 반영됩니다.
인용된 논문이 DBpia에서 서비스 중이라면, 아래 [참고문헌 신청]을 통해서 등록해보세요.
Insert title here