M.A. Thesis:

Ownership structure and debt structure as optional accruals moderators

Today, earnings management is one of the most controversial topics in accounting research. Because investors, as one of the most important decision-making factors, pay special attention to profitability. Accounting profits and related components are among the information considered by individuals when making decisions. The aim of this study is to investigate the relationship between industry type, independent auditor, debt structure and earnings management. The research period was 1393 to 1397, when 109 companies were surveyed and 545 company-based observations were made. Multivariate regression method has been used to analyze the data. Finally, the data were prepared using Excel software and statistical software Eviews version 10 was used to perform statistical tests as well as test hypotheses. Leimer and Hassmann F tests were used to determine the type of combined data and the type of effect of the combined data, respectively. In this study, four hypotheses were tested and the results showed that there was a positive and significant relationship between the type of industry and long-term debts with earnings management, as well as between independent auditors and short-term debts with earnings management. And there is meaning.

Keywords: Profit Management, Industry Type, Independent Auditor, Short-Term Debts, Long-Term Debts