Earning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers

To the extent that earnings management obscures actual performance it can be considered at a cost. The present study presents a behavioral Pattern of implicit knowledge-based earnings management and managers' experience by predicting causal relationships between personality and individual effects, implicit tax knowledge and experience, implicit accounting and financial experience, implicit managerial experience, and implicit knowledge and experience. Audit, experience and political knowledge implicit, experience and knowledge implicit in labor and social security laws and earnings management. The statistical population of this study consisted of academic experts, public accountants and financial professionals and standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the related analyzes were performed based on the structural modeling approach. The results showed that personality and personal experience, implicit managerial experience and experience, implicit audit experience and experience, and implicit knowledge of labor and social security laws are factors that influence earnings management behavioral. Although implicit tax, political and accounting and financial experience and knowledge were identified in the fuzzy model in providing a behavioral model, these factors were not significant in the overall survey in designing the behavioral pattern.