alexa The Effects of the Earnings Management and Corporate Governance on Expense Stickiness
ISSN: 2472-114X

International Journal of Accounting Research
Open Access

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Research Article

The Effects of the Earnings Management and Corporate Governance on Expense Stickiness

Marzieh Hemati* and Dariush Javid

Islamic Azad University, Borujerd Branch, Iran

*Corresponding Author:
Hemati M
Islamic Azad University
Borujerd Branch, Iran
Tel: 02147352415
E-mail: [email protected]

Received Date: April 11, 2017; Accepted Date: May 10, 2017; Published Date: May 26, 2017

Citation: Hemati M, Javid D (2017) The Effects of the Earnings Management and Corporate Governance on Expense Stickiness. Int J Account Res 5: 161. doi:10.4172/2472-114X.1000161

Copyright: © 2017 Hemati M, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Abstract

Expense stickiness is an important issue in accounting and economics research. The recent studies demonstrate that the costs have asymmetrical behavior which means the rate of reduction in costs while reducing the sales is less than the rate of increasing the sales at the same rate. The asymmetrical behavior is called expense stickiness. The literature has shown that expense stickiness cannot be separated from managers’ motivations. On the other hand, the mechanisms of corporate governance result in inhibition of managers’ motivations. In this study, the influence of earnings management and corporate governance on expense stickiness has been carried out and the number of 112 firms was selected in the period of the years 2010-2016 as a statistical sample. To analyze the data, the software EViews7 is used. The regression model using panel data with fixed effects and random effects were investigated. The results of this study suggest that earnings management on expense stickiness is effective. The effects of corporate governance under two components ownership concentration and institutional ownership were investigated, and no significant relationship was observed. Finally, we investigated the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that no effects on cost stickiness.

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