Ephic Perfective of the Managers and Profit Management

Reza Daneshvar Bondari

Authors

Reza Daneshvar Bondari

Keywords:

earrings management, ethic perspective, the moral status of idealist, relativistic moral position, professional commitment

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.

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How to Cite

Ephic Perfective of the Managers and Profit Management. (2015). Global Journal of Management and Business Research, 15(A1), 29-32. https://journalofbusiness.org/index.php/GJMBR/article/view/1602

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