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Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management

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  • Mahmoud Nozarpour
  • Hamid Norouzi

Abstract

The main goal of this study is to investigate the effect of capital structure and growth opportunities on earnings management in companies accepted in Tehran securities exchange during 2008 to 2013. Before data analysis, Chow test was applied to determine the appropriate model to estimate parameters and independent variables effect on dependent variable. Then, research hypotheses were tested through pooled data method. Research results showed that there is a significant relationship between capital structure index financial leverage and earnings management. Also, research showed that there is a nonlinear and significant relationship between growth opportunities and earnings management and growth opportunities have a significant effect on this relationship.

Suggested Citation

  • Mahmoud Nozarpour & Hamid Norouzi, 2015. "Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management," International Journal of Management, Accounting and Economics, International Journal of Management, Accounting and Economics, vol. 2(6), pages 538-546.
    • Handle: RePEc:air:journl:v:2:y:2015:i:6:p:538
    DOI: 10.5281/zenodo.17285546
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