Islamic Solution for Earnings Management
Author(s):
Article Type:
Research/Original Article (ترویجی)
Abstract:
all thoughtfulnesses and feelings come out from islamic concepts.Therefore this study aims is introducing a framework of Islamic concept of earning management which by using these concepts,the managers can reduce their immoral motivates in earning management. the methodology of this research is based on library study and conceptual and theoretical framework. This research investigated five Islamic principle(Nature, Ethics, Intent, Ijtihad and Maslahat) to find a solution for earnings management problem that are made by managers. The results of this study show that if the manager's intentions(intent) are reformed by to instruct appropriate/suitable behavior, consequently can be expected managers operate the most level of their efforts for ensuring benefits. This approach can be a good strategy for reducing earnings management in companies. In the other words, this research provide a framework of Islamic concepts and the issue of earnings management that it can improve the manager's intention toward the better attitudes and conditions.
Keywords:
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:7 Issue: 25, 2018
Page:
71
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