{"id":"https://openalex.org/W3170216656","doi":"https://doi.org/10.1155/2021/5565605","title":"The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies","display_name":"The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies","publication_year":2021,"publication_date":"2021-06-03","ids":{"openalex":"https://openalex.org/W3170216656","doi":"https://doi.org/10.1155/2021/5565605","mag":"3170216656"},"language":"en","primary_location":{"id":"doi:10.1155/2021/5565605","doi":"https://doi.org/10.1155/2021/5565605","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2021/5565605","pdf_url":"https://downloads.hindawi.com/journals/ddns/2021/5565605.pdf","source":{"id":"https://openalex.org/S130298280","display_name":"Discrete Dynamics in Nature and Society","issn_l":"1026-0226","issn":["1026-0226","1607-887X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","dongbi-d","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869","https://openalex.org/P4310320595"],"host_organization_lineage_names":["Hindawi Publishing Corporation","Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discrete Dynamics in Nature and Society","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://downloads.hindawi.com/journals/ddns/2021/5565605.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079983549","display_name":"Mohsen Imeni","orcid":"https://orcid.org/0000-0003-1863-4995","observed_orcids":["https://orcid.org/0000-0003-1863-4995"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohsen Imeni","raw_affiliation_strings":["Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran"],"raw_orcid":"https://orcid.org/0000-0003-1863-4995","affiliations":[{"raw_affiliation_string":"Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003132847","display_name":"Mohammad Fallah","orcid":"https://orcid.org/0000-0001-9688-4194","observed_orcids":["https://orcid.org/0000-0001-9688-4194","https://orcid.org/0000-0001-5541-4284"]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I41775361","display_name":"Islamic Azad University Central Tehran Branch","ror":"https://ror.org/03a11m818","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I41775361"]}],"countries":["IR"],"is_corresponding":true,"raw_author_name":"Mohammad Fallah","raw_affiliation_strings":["Department of Industrial Engineering, Branch of Center Tehran, Azad Islamic University, Tehran, Iran"],"raw_orcid":"https://orcid.org/0000-0001-9688-4194","affiliations":[{"raw_affiliation_string":"Department of Industrial Engineering, Branch of Center Tehran, Azad Islamic University, Tehran, Iran","institution_ids":["https://openalex.org/I110525433","https://openalex.org/I41775361"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010055370","display_name":"S. A. Edalatpanah","orcid":"https://orcid.org/0000-0001-9349-5695","observed_orcids":["https://orcid.org/0000-0001-9349-5695","https://orcid.org/0000-0002-1406-7068"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Seyyed Ahmad Edalatpanah","raw_affiliation_strings":["Department of Applied Mathematics, Ayandegan Institution of Higher Education, Tonekabon, Iran"],"raw_orcid":"https://orcid.org/0000-0001-9349-5695","affiliations":[{"raw_affiliation_string":"Department of Applied Mathematics, Ayandegan Institution of Higher Education, Tonekabon, Iran","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5003132847"],"corresponding_institution_ids":["https://openalex.org/I110525433","https://openalex.org/I41775361"],"apc_list":{"value":2570,"currency":"USD","value_usd":2570},"apc_paid":{"value":2570,"currency":"USD","value_usd":2570},"fwci":7.136,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.96735893,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"2021","issue":null,"first_page":"1","last_page":"10"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/managerial-skills","display_name":"management skills","score":0.9990000128746033},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.8610000014305115},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8460000157356262},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.8410000205039978},{"id":"https://openalex.org/keywords/future-firm-performance","display_name":"future firm performance","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.7519999742507935},{"id":"https://openalex.org/keywords/iranian-listed-companies","display_name":"Iranian listed companies","score":0.902999997138977},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6769999861717224}],"concepts":[{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7855247259140015},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6998144388198853},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6000153422355652},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.578598141670227},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5245492458343506},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.508829653263092},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5048821568489075},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5031530261039734},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.4842486083507538},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.45690977573394775},{"id":"https://openalex.org/C2778069335","wikidata":"https://www.wikidata.org/wiki/Q32098","display_name":"Sanctions","level":2,"score":0.4241974353790283},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.42135509848594666},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31241464614868164},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3004670739173889},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.29863518476486206},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.13199260830879211},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1155/2021/5565605","doi":"https://doi.org/10.1155/2021/5565605","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2021/5565605","pdf_url":"https://downloads.hindawi.com/journals/ddns/2021/5565605.pdf","source":{"id":"https://openalex.org/S130298280","display_name":"Discrete Dynamics in Nature and Society","issn_l":"1026-0226","issn":["1026-0226","1607-887X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","dongbi-d","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869","https://openalex.org/P4310320595"],"host_organization_lineage_names":["Hindawi Publishing Corporation","Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discrete Dynamics in Nature and Society","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:hin:jnddns:5565605","doi":null,"is_oa":false,"landing_page_url":"http://downloads.hindawi.com/journals/ddns/2021/5565605.xml","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:d537d345b33b4e1fb8d4a6aa306a885b","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d537d345b33b4e1fb8d4a6aa306a885b","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Discrete Dynamics in Nature and Society, Vol 2021 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1155/2021/5565605","doi":"https://doi.org/10.1155/2021/5565605","is_oa":true,"landing_page_url":"https://doi.org/10.1155/2021/5565605","pdf_url":"https://downloads.hindawi.com/journals/ddns/2021/5565605.pdf","source":{"id":"https://openalex.org/S130298280","display_name":"Discrete Dynamics in Nature and Society","issn_l":"1026-0226","issn":["1026-0226","1607-887X"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","dongbi-d","jufo-1","ki-jl-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319869","host_organization_name":"Hindawi Publishing Corporation","host_organization_lineage":["https://openalex.org/P4310319869","https://openalex.org/P4310320595"],"host_organization_lineage_names":["Hindawi Publishing Corporation","Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Discrete Dynamics in Nature and Society","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.4000000059604645,"display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3170216656.pdf","grobid_xml":"https://content.openalex.org/works/W3170216656.grobid-xml"},"referenced_works_count":47,"referenced_works":["https://openalex.org/W1513538699","https://openalex.org/W1596216439","https://openalex.org/W1603811794","https://openalex.org/W1843609651","https://openalex.org/W2007946665","https://openalex.org/W2019307951","https://openalex.org/W2028514109","https://openalex.org/W2030418145","https://openalex.org/W2040767172","https://openalex.org/W2054151158","https://openalex.org/W2057395060","https://openalex.org/W2067553286","https://openalex.org/W2081432842","https://openalex.org/W2095299437","https://openalex.org/W2120084007","https://openalex.org/W2133723203","https://openalex.org/W2152293814","https://openalex.org/W2153318662","https://openalex.org/W2154187126","https://openalex.org/W2170694901","https://openalex.org/W2259266547","https://openalex.org/W2314354962","https://openalex.org/W2584617078","https://openalex.org/W2606860516","https://openalex.org/W2671952814","https://openalex.org/W2766910972","https://openalex.org/W2889841333","https://openalex.org/W2937509586","https://openalex.org/W2938131356","https://openalex.org/W2940757391","https://openalex.org/W2953875251","https://openalex.org/W2954176984","https://openalex.org/W2979680830","https://openalex.org/W3015475855","https://openalex.org/W3017094797","https://openalex.org/W3122604999","https://openalex.org/W3122934843","https://openalex.org/W3123227524","https://openalex.org/W3123519984","https://openalex.org/W3124176564","https://openalex.org/W3124212339","https://openalex.org/W3124365414","https://openalex.org/W3125677029","https://openalex.org/W3125748343","https://openalex.org/W3125967361","https://openalex.org/W4237020755","https://openalex.org/W6731743035"],"related_works":["https://openalex.org/W4308407195","https://openalex.org/W6963756003","https://openalex.org/W3198313301","https://openalex.org/W1517429267","https://openalex.org/W7084149934","https://openalex.org/W2465790262","https://openalex.org/W2954176984","https://openalex.org/W2890457577","https://openalex.org/W2411608713","https://openalex.org/W2896492512"],"abstract_inverted_index":{"The":[0,26,66,85,151],"objective":[1],"of":[2,17,29,32,45,68,118,174,189,209,231],"this":[3,69,190],"study":[4,53,70,152,191,230],"is":[5,74,91,227],"to":[6,50,134,143],"examine":[7],"the":[8,21,55,62,115,135,172,175,187,206,210,228],"relationship":[9,77,94,104],"between":[10,64,78,95,105],"managerial":[11,79,96,106,112,126,156,213],"ability":[12,80,97,107,113,127,157,214],"and":[13,81,98,102,108,147,158,162,171,181,222],"earnings":[14,82,100,119,138,159],"classification":[15,83,160],"shifting":[16,161],"firms":[18,218],"listed":[19],"in":[20,137,165,193,234],"Tehran":[22],"Stock":[23],"Exchange":[24],"(TSE).":[25],"paper":[27,141,176,226],"consists":[28],"a":[30,43,75,92,166,201],"sample":[31],"1,875":[33],"firm-year":[34],"observations":[35],"after":[36],"applying":[37],"systematic":[38],"elimination":[39],"sampling":[40],"method":[41],"during":[42],"period":[44],"fifteen":[46],"years,":[47],"from":[48],"2005":[49],"2019.":[51],"This":[52,140,225],"used":[54],"multivariate":[56],"panel":[57],"data":[58],"regression":[59],"for":[60],"testing":[61],"links":[63,155],"variables.":[65],"results":[67,87,173,188],"provide":[71],"that":[72,89,199],"there":[73,90],"positive":[76],"shifting.":[84],"obtained":[86],"indicate":[88,192],"negative":[93,116],"real":[99],"management":[101,120,145],"no":[103],"AEM.":[109],"In":[110],"addition,":[111],"mitigates":[114],"effect":[117],"on":[121,154,219],"future":[122],"firm":[123],"performance.":[124],"Furthermore,":[125,186],"affects":[128],"its":[129,232],"agency":[130,163],"cost":[131,164],"positively":[132],"due":[133],"reduction":[136],"management.":[139],"contributes":[142],"developing":[144,167],"literature":[146],"financial":[148,223],"reporting":[149],"literature.":[150],"focuses":[153],"country":[168],"like":[169],"Iran,":[170,198],"can":[177,215],"fill":[178],"distance":[179],"theory":[180],"practice":[182],"by":[183],"empirical":[184],"test.":[185],"an":[194],"emerging":[195],"market,":[196],"namely,":[197],"has":[200],"political":[202],"business":[203],"environment":[204],"among":[205],"other":[207],"countries":[208],"Middle":[211],"East,":[212],"release":[216],"Iranian":[217],"economic":[220],"sanctions":[221],"pressures.":[224],"first":[229],"type":[233],"Iran.":[235]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-06-22T00:00:00"}