The Effect of Cost Stickiness on the Earnings Management of Companies Listed on the Iraqi Stock Exchange

• Rahi, Tariq ^[1] ; Almansoori, Mostafa ^[2] ; Mijbil , Sabah
  1. [1] Accounting Department . Al-Furat Al-Awsat Technical University, Ministry of Higher Education &Scientific Reesearch, IRAQ.
  2. [2] Banking and Financial Sciences Department Al Muthanna University, MINISTRY OF HIGHER EDUCATION & SCIENTIFIC RESEARCH, IRAQ.
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº Extra 11, 2021 (Ejemplar dedicado a: Special Issue on Financial Crises and its effect on the economics of the countries)
• Idioma: inglés
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• Resumen

  • The purpose of this study is to investigate the relationship between cost stickiness and profit management in companies listed on the Iraqi Stock Exchange. To investigate this issue, data were compiled, and data related to 35 member companies of the stock exchange for the period between 2015 and 2019 were analyzed. Empirical evidence from the hypothesis test suggests a relationship between cost stickiness and earnings management in companies listed on the Iraqi Stock Exchange and that these companies have also used earnings management.