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:: Volume 3, Issue 6 (2-2019) ::
aapc 2019, 3(6): 241-253 Back to browse issues page
Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology
Samaneh Refahi Bakhsh1 , Bahman Banimahd 2, Sina Kheradyar3 , Maryam Ooshaksaraei4
1- Ph.D student of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran. (samaneh20ag@yahoo.com)
2- Associate Professor, Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran(Corresponding Author) , Dr.banimahd@gmail.com
3- Assistant Professor, Department of Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran.(sinakheradyar@gmail.com)
4- Assistant Professor, Department of Industrial Management, Islamic Azad University, Rasht Branch, Rasht, Iran.( maryam_ooshaksaraei@yahoo.com)
Abstract:   (4724 Views)

Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research .The instrumentation for data collection includes Belski questionnaire (2008) to measure the individuals' desire for efficient earning management and Panas questionnaire(1988) to measure the positive and negative emotions of individuals. The statistical population consisted of graduate and Ph.D. students in Accounting and Financial Management in 2017, which was used to determine the sample size from the Cochran formula by assuming an unknown statistical society. Out of 300 distributed questionnaires, 225 valid questionnaires were received for analysis. To analyze the data obtained, multiple regressions were used.
 The results of the research show that there is a significant relationship between positive emotion and efficient earnings management, as well as between negative emotion and opportunistic earnings management. However, there was no significant relationship between negative emotion and efficient earnings management and also between positive emotion and opportunistic earning management. In other words, positive emotions and feelings lead to positive financial decisions and increase the wealth of shareholders and vice versa, negative emotions lead to negative and inefficient financial decisions in to the personal interests of management
 
Keywords: Opportunistic Earnings Management, Efficient Earnings Management, Positive and Negative Emotions
Full-Text [PDF 160 kb]   (1423 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/07/8 | Accepted: 2017/08/30 | Published: 2019/02/1
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Refahi Bakhsh S, Banimahd B, Kheradyar S, Ooshaksaraei M. Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology. aapc 2019; 3 (6) :241-253
URL: http://aapc.khu.ac.ir/article-1-212-en.html
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Volume 3, Issue 6 (2-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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