Meta-analysis (systematic review) of profit management antecedents and explaining the effect of company size adjuster

The purpose of the present study is to meta-analyze (systematic review) of profit management antecedents and explain the moderating effect of company size. The statistical population of the article is 100 articles and dissertations published during the years 1387 to 1398. Based on the research method, 48 studies were reviewed as the final sample. The present study was done by meta-analysis using cma2 software. Cochranchr('39')s Q test was used for heterogeneity analysis and the results were analyzed based on a random effects model. For diffusion bias, oblique diffusion bias test was used and for regression analysis of variable size of the company, escape regression was used. The results of meta-analysis indicate a positive and significant effect of social responsibility and institutional ownership on earnings management. On the other hand, the study of escape regression in the present meta-analysis shows that the variable of firm size has a moderating role in relation.