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:: Volume 5, Issue 10 (2-2021) ::
aapc 2021, 5(10): 351-383 Back to browse issues page
The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management
Hassan Sadeghpour1 , Mehdi Moradzadehfard 2, Bahram Hemati3
1- PhD Student in Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran (Hassan.sadeghpour@yahoo.com)
2- Associate Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran (Corresponding Author) , Moradzadehfard@yahoo.com
3- Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj( Iran,Hemati_b@yahoo.com)
Abstract:   (1645 Views)
Investigating the psychological aspects of unethical behaviors is one of the most important issues in the field of accounting and finance. This study aimed to investigate the effect of psychological variables including social dominance, Machiavellianism, and emotional manipulation on profit management. The research was conducted in 2020 by collecting data with Non-Probability sampling method convenience. For this purpose, a sample of 401 accounting experts, accounting heads, and financial managers of the firms listed in the Stock Market was selected. The results were obtained from structural equations. They show that social dominance, emotional manipulation, and Machiavellianism have a positive effect on the willingness towards opportunistic profit management. In the efficient mode of the tendency towards profit management, two variables of social dominance and emotional manipulation have a positive effect on the tendency towards profit management, but the effect of Machiavellianism on this tendency is refuted. Furthermore, Machiavellianism affects profit management positively and indirectly through social dominance and emotional manipulation. The results show that management motivation for profit management is influenced by behavioral, organizational, and psychological characteristics. The research evidence enhances our understanding of the effect of behavioral characteristics of management on decisions on profit management.
Keywords: Social Dominance, Machiavellianism, Emotional Manipulation and profit management
Full-Text [PDF 360 kb]   (573 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/02/12 | Accepted: 2021/04/14 | Published: 2021/02/19
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sadeghpour H, moradzadehfard M, hemati B. The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management. aapc 2021; 5 (10) :351-383
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Volume 5, Issue 10 (2-2021) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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