INVESTIGATION OF THE ROLE OF EARNINGS MANAGEMENT IN TAX ACCOUNTING USING HYBRID METHODOLOGY OF DATA-BASED THEORY AND STRUCTURAL EQUATION MODELING
الباحث الأول:
Ali Jasim Obaid
الباحثين الآخرين:
Murtadha Saleh Mahdi, Salah flaih Mahdi
المجلة:
PALARCH’S JOURNAL OF ARCHAEOLOGY OF EGYPT/EGYPTOLOGY
تاريخ النشر:
None
مختصر البحث:
This study is performed using the methodology of structural equation modelling in AMOS environment with the aim of investigation of the role of earnings management in tax accounting in listed companies. Conceptual model of the study includes compone…
This study is performed using the methodology of structural equation modelling in AMOS environment with the aim of investigation of the role of earnings management in tax accounting in listed companies. Conceptual model of the study includes components like "Dimension of earnings management ", "Process of tax accounting" and "Management accounting information system". Finally, after distribution of 312 questionnaires, the sample size of this study is 300 individuals of university experts; specialists and managers of listed companies, professors and accounting, financial management, auditing and industry-university students by combined methods of nonprobability purposive sampling (Judgment sampling) and snowfall sampling.The results of the study are that, the factor loads between "manipulation of company capital information (A2)" and " earnings managementdimensions " equal to 77% (very significant relationship),Between "Company Asset Information Manipulation (A4)" and " Dimensions of Profit Management " equal to 92% (quite significant relationship),Among the "manipulation of audit report information (A3)" is calculated, on the other hand, "Preparation and adjustment of income tax (B1)" has the greatest impact on the tax accounting process because those correlation coefficient is calculated equal to 86 percent and "Analysis of accounting information for management planning and organisational forecasting (C1)" has the greatest impact on the management accounting information systembecause their correlation coefficient is calculated to be 90%.Finally, the correlation-based on path analysis between the "dimensions of earnings management" and the "tax accounting process" with respect to loads of confirmatory factor analysis is equal to 0.566, and correlation-based on path analysis between " dimensions of earnings management " and "management accounting information system" with respect to confirmatory factor analysis loads equal to 0.521 and correlation based on path analysis between "tax accounting process" and "management accounting information system" according to Confirmatory factor analysis was calculated to be 0.936.
