Social Conservatism and Earnings Management: A Behavioral Approach

Subject Areas : Management Accounting

Mansour  Bagheri ¹ (دانشجوی کارشناسی ارشد مدیریت دولتی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات)
Bahman  Banimah ² (استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد کرج)
Hashem  Nikoomaram ³ (استاد گروه حسابداری و مالی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات)

Received: 2016-01-30 Accepted : 2016-04-03 Published : 2016-08-05

Keywords: Social Conservatism, Earnings Management and Behavi,

Abstract :

This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by multivariate linear regression. The results of the study show that social conservatism have a significant and direct relationship with opportunistic earnings management. Also, the evidence of this research shows that the levels of social conservatism of males are more than females. Job rank and work experience have not any significant relation with opportunistic earnings management.

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