نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای مدیریت مالی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران (نویسنده مسئول)
2 استاد، دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران، گروه مالی و حسابداری.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The objective of this paper is to investigate the effects of the behavioral biases on the incentives of earnings management among the financial analysts, accountatnts and auditors. This research is a descriptive survey and the datas have been gathered through 303 questionnaires. The results show that there is a significant positive relationship between Machiavellianism and efficient and opportunistic earnings management; and, people high in Machiavellianism do more efficient and opportunistic earnings management; Auditors are more loss avers than financial analysts; and, financial analysts are more optimist than auditors. Rarely do auditors tend to manage earnings in comparison to other jobs that were investigated.
کلیدواژهها [English]