بررسي تأثير ارزشهاي اخلاق شركتي بر درك مديريت سود

The Impact of Corporate Ethical Values on Perceptions of Earning Management

Background: Recent corporate scandals have renewed interest in the ethical climate and culture of big corporations. Accountants have received considerable criticism for their failure to warn about unethical management behavior and for behaving unethically themselves by shredding documents and obstructing the investigation. Earnings management practices have been labeled as legitimate by some accountants and as fraudulent by others. Methods: The current study examined corporate ethical values as a potential determinant of earning management ethics. The study was motivated by the significant interest in corporate scandals and earning management. The study also examines the possibility that accountants in different occupations hade different perceptions of their organizationʹs ethical values. This study was a kind of applying research. The ways of data gathering were questionnaire and previous studies. Society of this survey consisted of academic and professional accountants. Results: After analysing the receiving answers, it was concluded that Accountants employed in organizations with high (low) ethical values would perceive earning management actions as more unethical (ethical). Females compared to males, were more in agreement with existence of positive ethical environment in their firm, in other words, in Iran females believed in more corporate ethical values. Among academic people, young men perceive more ethical values. Also people with higher educational degree believed in more ethical values. And among professional accountants, big companies believed in more ethical values compared to small companies. Conclusion: According to the findings, it seemed that corporate ethical values or corporate culture was an important measurement of perceptions of earningsmanagement.