Ephic Perfective of the Managers and Profit Management

1
Reza Daneshvar Bondari
Reza Daneshvar Bondari
2
F. Sabbagh Zadeh
F. Sabbagh Zadeh
3
A. R. Mehrazeen
A. R. Mehrazeen
4
M. R. Shorvarzi
M. R. Shorvarzi
1 Islamic Azad University of Neyshabur

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The effect of different factors on earnings management behavior is investigated in the study. Two important questions are issued in this study whether the moral status of the person plays a role in the likelihood of earnings management and whether the professional obligations of individuals affects on decision of earnings management or not? And provide hypotheses regarding to the determinants of earnings management behavior are compatible with pattern of the study or not. It has tried to identify the effects of ethical ideology on decision of earring management and relation of professional commitments of person on such decisions. Method of the study is selective and non-probabilistic which review the reports and documents in the first phase and distribute a questionnaire between cement and petrochemical company financial managers in the second phase to investigate the affecting factors on earnings management behavior through Pearson’s correlation test and multiple regression model and simple linear.

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No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Reza Daneshvar Bondari. 2015. \u201cEphic Perfective of the Managers and Profit Management\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 15 (GJMBR Volume 15 Issue A1): .

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GJMBR Volume 15 Issue A1
Pg. 29- 32
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-A Classification: JEL Code: G32
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v1.2

Issue date

February 6, 2015

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English

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The effect of different factors on earnings management behavior is investigated in the study. Two important questions are issued in this study whether the moral status of the person plays a role in the likelihood of earnings management and whether the professional obligations of individuals affects on decision of earnings management or not? And provide hypotheses regarding to the determinants of earnings management behavior are compatible with pattern of the study or not. It has tried to identify the effects of ethical ideology on decision of earring management and relation of professional commitments of person on such decisions. Method of the study is selective and non-probabilistic which review the reports and documents in the first phase and distribute a questionnaire between cement and petrochemical company financial managers in the second phase to investigate the affecting factors on earnings management behavior through Pearson’s correlation test and multiple regression model and simple linear.

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Ephic Perfective of the Managers and Profit Management

F. Sabbagh Zadeh
F. Sabbagh Zadeh
A. R. Mehrazeen
A. R. Mehrazeen
M. R. Shorvarzi
M. R. Shorvarzi

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