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International Journal of Ethics and Society، جلد ۲، شماره ۳، صفحات ۴۷-۵۸
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| عنوان فارسی |
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| چکیده فارسی مقاله |
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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management |
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| چکیده انگلیسی مقاله |
Background: Since preparation of financial statements is responsibility of the management of the Company, so the type of management personality is one of the critical factors influencing their behavior in performing earnings management. As a result, the dark (negative) personality dimensions can play an effective role in earnings management. On the other hand, ethical leadership can act as a moderating factor; this research measures the effect of ethical leadership style on reducing dark personality dimensions (Machiavellianism, psychopathy, narcissism) of effective person in earnings management. Methods: The data of 77 companies listed in the Tehran Stock Exchange (TSE) and Iran Fara Bourse (IFB) from 2011 to 2018 used in this research for testing the hypotheses. Also, the linear regression test and structural equations model used. Results: The results show that most of the effective persons in earnings management are the CEOs of companies. The results also indicate a positive relationship between ethical leadership and dark personality dimensions (Machiavellianism, psychopathy, narcissism). Conclusion: The results indicate a positive relationship between ethical leadership and the dimensions of the dark personality; This is due to the closeness of dimension of "Narcissism" to the issues of intrinsic leadership, and on the other hand, this issue could be considered close to the perspective of the person involved in earnings management and supervisors and lack of belief in ethical supervision and leadership. |
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| کلیدواژه‌های انگلیسی مقاله |
Machiavellianism, Narcissism, Psychopathy, Dark Personality, Ethical Leadership, Earnings Management |
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| نویسندگان مقاله |
| Mostafa Zangiabadi
Department of Accounting, Ferdowsi University of Mashhad
دانشکده علوم اداری و اقتصاد دانشگاه فردوسی مشهد
| Farzaneh Nasirzadeh
Department of Accounting, Ferdowsi University of Mashhad
دانشکده علوم اداری و اقتصاد دانشگاه فردوسی مشهد
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| نشانی اینترنتی |
http://ijethics.com/browse.php?a_code=A-10-89-1&slc_lang=en&sid=1 |
| فایل مقاله |
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| کد مقاله (doi) |
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| زبان مقاله منتشر شده |
en |
| موضوعات مقاله منتشر شده |
تخصصی |
| نوع مقاله منتشر شده |
پژوهشی |
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