Click for new scientific resources and news about Corona[COVID-19]

Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2016 , Volume 9 , Number 29; Page(s) 31 To 39.
 
Paper: 

SOCIAL CONSERVATISM AND EARNINGS MANAGEMENT: A BEHAVIORAL APPROACH

 
 
Author(s):  BAGHERI MANSOUR, BANIMAHD BAHMAN, NIKOOMARAM HASHEM*
 
* KARAJ ISLAMIC AZAD UNIVERSITY , KARAJ
 
Abstract: 

This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by multivariate linear regression. The results of the study show that social conservatism have a significant and direct relationship with opportunistic earnings management. Also, the evidence of this research shows that the levels of social conservatism of males are more than females. Job rank and work experience have not any significant relation with opportunistic earnings management.

 
Keyword(s): SOCIAL CONSERVATISM, EARNINGS MANAGEMENT AND BEHAVIORAL APPROACH
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 76
 
Latest on Blog
Enter SID Blog