Explaining the Relationship between EQ With a variety of profit management emphasizing self-esteem of managers

Document Type : Original Article

Authors
Samaneh Shahed Hossein 1
Mohammad Hamed Khanmohammadi 1
Tahereh Mahmoudian Dastnaee 2
1 Department of accounting, Damavand branch, Islamic Azad University, Damavand, Iran
2 Department of psychology, Behshahr branch, Islamic Azad University, Behshahr, Iran
Abstract
Introduction & Objective: Profit management has always been considered as one of the problems in the field of accounting and has been investigated in various aspects. But then behavioral is a topic that is less considered, and while profit management is the result of a process that is, of course, involved in psychological issues. For this purpose, the purpose of this study was to determine the relationship between emotional intelligence and earnings management by considering self-fascination.
Method: The research method is applied in terms of purpose and descriptive correlation method. The statistical population includes all managers of Tehran Stock Exchange companies in 1396. The total number of companies is 166 companies. Eventually, from 166 companies, 112 companies were selected as screening samples and the managers of those companies were surveyed. Emotional intelligence as an independent variable and profit management (accrual, real, and scenario) is considered as a dependent variable and autosomy was considered as a moderator variable. To measure the accrual-based earnings management from Jones's modified model, the real profit management of the three-part model of rye (2006) and to assess the profit management scenario, a questionnaire was used from Klickman and Henning (2000). The tool used for emotional intelligence was the questionnaire of 33 questionnaires. In order to evaluate narcissism, two methods (Face Exposure Measurement and NPL 16's Self-Esteem Questionnaire) were used. For analysis of the results, a structural model was used with SmartPls software.
Results: The results showed that there is a significant coefficient between emotional intelligence with management (real and accrual) with regard to narcissism, but this relationship with profit management is not significant.
Conclusion: Based on the results obtained, it is estimated that high emotional intelligence is necessary for accountants, and having this skill can help them control their stress and excitement. In this regard, it is recommended that the relevant brokers take care of the choice.
Keywords
earnings management (accrual
real
scenario)
emotional intelligence
narcissism
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