The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure

The impact of accrual earnings management on the firm's market value: Mediating role of government ownership and social responsibility disclosure

This paper explores the role of CSR disclosure and government ownership in the effect of accrual earnings management on the company's market value. Data from 173 companies admitted to the Tehran Stock Exchange for the period 2013-2022 were used to test the hypotheses, and robustness tests were...

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Bibliographic Details
Main Authors: Alireza Habibi, Maryam Emamimibody
Format: Article
Language:English
Published: Rasht: Javad Deljoo Shahir 2025-05-01
Series:New Applied Studies in Management, Economics & Accounting
Subjects:
accrual earnings management
company's market value
csr disclosure
government ownership
Online Access:https://www.nasme-journal.ir/article_210642_913e9d713dc46a1227ae2f43a1276ab7.pdf
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