Business strategy in conditions of Ambiguity financial reporting

August 5, 2025Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

This research investigates the relationship between business strategy, earnings management under ambiguity, and corporate governance in companies listed on the Tehran Stock Exchange.
Analysis of 93 companies listed on the Tehran Stock Exchange from 2014 to 2023.
Examination of the effects of aggressive and defensive strategies on earnings management under uncertainty.
Assessment of the influence of corporate governance on business strategies.
No significant relationship was found between business strategies (aggressive and defensive) and earnings management under ambiguity.
Corporate governance has a direct impact on the aggressive strategy of companies while showing an inverse relationship with defensive strategies.

Examines the link between business strategy and earnings management in companies, indicating important implications for governance.

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Hasanpour et al. (2025) studied this question.

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