محافظه‌کاری اجتماعی و تمایل به مدیریت سود: یک رویکرد رفتاری
محورهای موضوعی : حسابداری مدیریتمنصور باقری 1 , بهمن بنی‌مهد 2 , هاشم نیکومرام 3
1 - دانشجوی کارشناسی ارشد مدیریت دولتی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات
2 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد کرج
3 - استاد گروه حسابداری و مالی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات
کلید واژه: محافظه کاری اجتماعی, مدیریت سود فرصت طلبانه و رویکر,
چکیده مقاله :
این تحقیق رابطه میان محافظه‌کاری اجتماعی و مدیریت سود را از دیدگاه رفتاری مورد بررسی قرار می دهد. محافظه کاری اجتماعی به معنی پایبندی افراد به سنت ها و ارزش های اجتماعی است. مبانی نظری تحقیق از طریق مطالعات کتابخانه ای و داده های تحقیق از طریق پرسش‌نامه جمع‌آوری شده است. فرضیه تحقیق بر اساس روش همبستگی و از طریق ازمون رگرسیون چند متغیره مورد آزمون قرار گرفته است. نتایج این تحقیق نشان می دهد که رابطه‌ای مستقیم و مثبت میان سطح محافظه‌کاری اجتماعی و تمایل به مدیریت سود از نوع فرصت طلبانه وجود دارد. همچنین شواهد این پژوهش نشان می دهد مردان در مقایسه با زنان تمایل بیشتری به مدیریت سود فرصت طلبانه دارند. رتبه شغلی و تجربه کاری رابطه معنی داری با مدیریت سود فرصت طلبانه ندارد.
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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