Analyzing the Relationship between Sustainable Development Performance and Immoral Behaviors of Managers in Earnings Manipulation
According to the sustainable development theory, managers have a high incentive to observe ethical principles in business operations. However, some of the immoral behaviors of managers in earnings manipulation lead to ethical failures in companies. Accordingly, the purpose of this study was to analyze the relationship between sustainable development performance and managers’ immoral behaviors in earnings manipulation.
It was an applied correlation study. The statistical population consists of all companies accepted in Tehran Stock Exchange between 2010 and 2015. One hundred eighty three companies have been selected as the statistical sample using systematic sampling method. Documentary research method was used to collect data including the use of information in financial statements, board of directors’ reports and database of the stock exchange market. For testing hypotheses, formative structural equation modeling has been used.
Results showed that there was a positive and significant relationship between sustainable development performance and earnings management through real activities manipulation and there was a negative and significant relationship between sustainable development performance and discretionary accruals earning management.
Based on the results, with increasing the performance of sustainable development, manager’s immoral behaviors in earnings manipulation decreased through earnings management based on real activities and discretionary accruals.
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