Ephic Perfective of the Managers and Profit Management

Ephic Perfective of the Managers and Profit Management

Reza Daneshvar Bondari

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F. Sabbagh Zadeh

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A. R. Mehrazeen

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M. R. Shorvarzi

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Islamic Azad University of Nishapur

Ephic Perfective of the Managers and Profit Management

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Abstract

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.

References

15 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite 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

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-A Classification JEL Code: G32

Submission ReceivedApril 7, 2015
Peer Review Double Blind
Handling Editor
Accepted April 30, 2015
Published May 15, 2015

Version of record

v1.2

Issue date

February 6, 2015

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Article Matrices

Total Score: 83

Country: Iran

Subject: Global Journal of Management and Business Research - A: Administration & Management

Authors: F. Sabbagh Zadeh, A. R. Mehrazeen, M. R. Shorvarzi (PhD/Dr. count: 0)

View Count (all-time): 176

Total Views (Real + Logic): 4410

Total Downloads (simulated): 2208

Publish Date: 2015 02, Fri

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Total Views: 4410

Total Downloads: 2208

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