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:: year 15, Issue 58 (2023) ::
fa 2023, 15(58): 1-20 Back to browse issues page
The Impact of Management Ethics Behavior on the Relationship between Accounting Concepts and Readability in Financial Reporting
Omid Samiei1 , Zahra Pourzamani * 1
1- Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract:   (2905 Views)
 The purpose of this study was to investigate the effect of management Ethics behavior on the relationship between accounting concepts and legibility in financial reporting in companies listed on the Tehran Stock Exchange. In this study, six indicators (including; financial reporting quality, social responsibility disclosure, corporate governance, audit quality, accounting conservatism and earnings management) have been used to examine the accounting concepts of the company. For this purpose, six hypotheses were developed to analyze this issue and data related to 140 member companies of the stock exchange for the period between 2007 and 2018 were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that Ethics management behavior affects the role of financial reporting quality, corporate governance, audit quality and earnings management on financial reporting readability, but on the role of corporate social responsibility and accounting conservatism on readability. Financial reporting has no effect. The results of this study confirm that the behaviors based on Ethics of managers by increasing transparency and more responsible supervision increase the level of transparency and enhance the positive impact of accounting concepts on readability in financial reporting and Provides a clearer reporting environment for users of accounting and financial information.
 
Article number: 1
Keywords: Management Behavior, Accounting Concepts, Transparency in Financial Reporting and Effective Supervision.
Full-Text [PDF 690 kb]   (201 Downloads)    
Type of Study: Research | Subject: General
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Samiei O, pourzamani Z. The Impact of Management Ethics Behavior on the Relationship between Accounting Concepts and Readability in Financial Reporting. fa 2023; 15 (58) : 1
URL: http://qfaj.mobarakeh.iau.ir/article-1-2574-en.html
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year 15, Issue 58 (2023) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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