M.A. Thesis:

moderating role of family ownership on the Rleationship Between earnings management and corporate reputation

Today, corporate reputation is a major factor in the credibility and credibility of companies from current shareholders and attracts new shareholders to invest in the company, in this way, the cash flow of companies from the outside will be strengthened. The purpose of this research is Moderating Role of Family Ownership on the Relationship Earnings Management and Corporate Reputation. Sample period 2011 to 2016, and 96 companies over the period examined. In this research, two criteria for accruals and real income management were used to measure earnings management and family ownership was used based on the two-dimensional criteria 0 and 1. Also, to measure the dependent variable, the reputation of the companies, the criteria 0 and 1 were used so that the company has activities beyond the borders of the country, the number 1, otherwise, is given 0. Regarding logistic regression, dependent variable was measured based on 0 and 1. The results of the research showed that the significance level of the coefficients of earnings management (0.427) and family ownership (0.429) is less than 5% and significant. These results show that at the level of error 5% of profit management With the reputation of the companies, the negative and significant relationship and family ownership with the reputation of the companies is a positive and significant relationship. Also, the study of the coefficient of the variable of the moderator and the independent variable, namely, the management of earnings * is family ownership (-0.527), which, given that its significance level is below 5%, the hypothesis is confirmed.

Keywords: Earnings management, family ownership, corporate reputation