Analysing the moderating effect of managerial ability on the relationship between earnings management and cost stickiness: A panel data approach مقاله

نویسنده مسئول: Gholamnia Roshan، Hamidreza ؛

نویسنده: Nemat Nejat، Korosh ؛ Kordi، Korosh ؛

کاوش‌های نوین در علوم محاسباتی و مدیریت رفتاری بهار و تابستان 1402 - شماره 1 (‎10 صفحه - از 56 تا 65 )

کلیدواژه ها: Earnings management Costs Stickiness Management Ability GLS methods

چکیده:

Purpose: The core purpose of this study is to examine the impact of managerial ability on the relationship between earnings management and cost stickiness. Design/method/methodology: For the purpose of study, data related to 137 companies listed on the Tehran Stock Exchange was collected over the period 2017-2021. After conducting statistical tests and selecting the fixed effects model due to the presence of heteroscedasticity, the GLS method was used for estimation. Findings: The results indicate a significant positive relationship between earnings management and cost stickiness, and managerial ability weakens the management of this relationship. The observed significant positive relationship between earnings management and cost stickiness suggests that firms engaged in earnings management tend to exhibit higher levels of cost stickiness. However, the presence of managerial ability weakens this relationship, indicating that managers with higher abilities are more effective in mitigating the impact of earnings management on cost stickiness. This research provides valuable insights into the complex dynamics between earnings management, cost stickiness, and managerial ability. It highlights the importance of considering the moderating role of managerial ability in understanding the relationship between these variables. The findings contribute to the existing literature by shedding light on how managerial ability can influence the management of earnings and costs within organizations

Managers are always trying to manipulate the reported profit amount in line with the specific goals they are pursuing. The main issue related to this article is why managers seek to manipulate profits, how do they manage profits and what are the consequences of such behavior? The asymmetric behavior of costs makes the managers of companies to manage profits when necessary to reduce their losses, which prevents the asymmetric behavior of costs. Managers of a company often face issues such as planning and control in commercial companies. In the planning stage, managers need information about the trend of costs to predict future costs. The purpose of this study is to investigate the effect of managers' ability on the relationship between profit management and cost stickiness. For this purpose, information about 137 companies admitted to Tehran Stock Exchange was collected in the period of 2016-2016. After performing statistical tests and choosing the fixed effects method, the model was estimated due to the problem of heterogeneity of variance with the GLS method. The results show that profit management has a positive and significant relationship with cost stickiness and weakens the ability to manage this relationship.

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