Relationship Manager's Religiosity with Earnings Management Behavior

Unethical behavior in the company’s earnings management can be a moral failure. Hence, the present study was to investigate the relationship level of rreligiosity managers to examine earnings management behavior. The study was an applied and the method of data collection, research type is descriptive research. The different categories of descriptive study are correlational study. The study sample to financial managers of listed companies in Tehran Stock Exchange that first 165 of them were selected through elimination sampling and finally 110 of them responded to the questionnaire study, for example, the study has been finalized and in the years 1388 till 1394 were analyzed. Required data were collected using questionnaires and analyze financial statements and the method of multivariate linear regression was used. The results showed that the level of rreligiosity directors and management benefit accruals and there is a significant negative relationship. In contrast, between level of rreligiosity managers and there is a significant positive relationship managers and real earnings management. Results show that managers with higher levels of religiosity special attention to the management of real benefit accruals to manipulate the show. The results suggest that social norms spiritual mechanism to reduce conflict creates dealers as well as external monitors on the company is low, Acts as a mechanism to monitor the conduct of the Company’s reporting. Hence it can be concluded that the level of rreligiosity managers is one way that can create value for the company. Also, research shows that spiritual beliefs and religious leaders play an important role in their decision.