Development of a Paradigmatic Model of Earnings Management in the Automotive and Parts Manufacturing Industry
Keywords:
Automotive and parts manufacturing industry, earnings management, paradigmatic modelAbstract
This study was conducted with the aim of developing a paradigmatic model of earnings management in the automotive and parts manufacturing industry. The data collection tool was semi-structured interviews with experts. For this purpose, using a purposive sampling approach (snowball sampling), interviews were conducted with 10 academic experts or senior managers of companies active in the automotive and parts manufacturing industry. The research data were analyzed using coding methods and the Strauss and Corbin approach, through which the main categories and concepts were extracted. The results indicate that based on the paradigmatic model of the study in the automotive and parts manufacturing industry, the causal factors include market efficiency, appropriate technology, production capability, competitive power, and government policy. The contextual factors include capital structure, competitive environment, environmental challenges, various risks, and managerial governance policies. The intervening conditions include innovation and creativity, customer orientation, human resources, professional ethics, knowledge and education, and the international system. The strategies involve sales capability and investment challenges, while the consequences pertain to profitability.
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Copyright (c) 2025 Samaneh Elahi Roodposhti (Author); Ebrahim Chirani; Seyyed Mozaffar Mir Bargkar (Author)
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