Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory

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Karimpour Amshali Sara; Banimahd Bahman; Ramezani Javad; Khalilpour Mehdi

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2023 | Volume:12 | Issue:45 Page(s): 373-390

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Title

Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory

Author(s)

Karimpour Amshali Sara | Banimahd Bahman | Ramezani Javad | Khalilpour Mehdi | Issue Writer Certificate

Keywords

Rational Information Processing Style

Experiential Information Processing Style

opportunistic Earnings management

Efficient Earnings Management

Cognitive – Experiential Self Theory

Abstract

The purpose of this research is to study the effect of rational and Experiential Information Processing Style on opportunistic and Efficient Earnings Management based on Cognitive – Experiential Self Theory. For this purpose, the number of 250 accountants and financial managers of listed firms in Tehran Stock Exchange were selected as research sample. Research theoretical framework collect by library study and research data gathering was conducted via questionnaire. Also, the research hypotheses were tested through structural equations modeling. Research findings show a negative relation between Rational Information Processing Style and opportunistic Earnings management and a positive linkage between Experiential Information Processing Style and opportunistic Earnings management. Also, this evidence indicates a positive relation among both type of information processing styles and Efficient Earnings Management. Based on these findings, it can be concluded that information processing style as an individual and cognitive feature influences the types of profit management as one of the financial decisions.

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