THE INVESTIGATING THE RELATIONSHIP BETWEEN ETHICAL IDEOLOGIES, PROFESSIONAL COMMITMENT AND PERSONAL BENEFIT WITH CONSERVATISM IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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JABBARZADE KANGARLUEI SAEED; BAYAZIDI ANVAR

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:10 Page(s): 103-122

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Title

THE INVESTIGATING THE RELATIONSHIP BETWEEN ETHICAL IDEOLOGIES, PROFESSIONAL COMMITMENT AND PERSONAL BENEFIT WITH CONSERVATISM IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

JABBARZADE KANGARLUEI SAEED | BAYAZIDI ANVAR | Issue Writer Certificate

Keywords

ETHICAL IDEALISM ORIENTATIONQ3

ETHICAL RELATIVISM ORIENTATIONQ3

PROFESSIONAL COMMITMENTQ3

PERSONAL BENEFIT AND CONSERVATISM (CSVT)Q3

Abstract

The aim of this study is to investigate the relationship of some of the ethical factors such as ethical ideologies, PROFESSIONAL COMMITMENT, and personal benefit with conservatism of the listed companies in the Tehran Stock Exchange. In this research, Givoly et al. (2007) model is applied to measure the conservatism over period of 2003-2009. To determine the ethical orientation, Forsyth's ethical position questionnaire (1980), is used. In order to collect data concerning the PROFESSIONAL COMMITMENT and the personal benefit, because of high validity and reliability of Clikeman & Henning's standard questionnaire (2000) is used. Research sample includes 115 listed companies in TSE over period 2003-2009.Results of testing the hypotheses show that the relationship between personal benefit and conservatism is positive and significant. Other variables don’t have any significant relation with the conservatism. Results also show that about 27% from conservatism variation in investigated companies has been affected by ethical factors, and basis on Vector Autoregressive Estimates (VAR) model, ethical factors with 2 time lags in dependent variable have the explanatory power (35%) on variation of magnitude conservatism, too. It should be mentioned that personal benefit variable has the highest explanatory power (21%) on conservatism among other variables.

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APA: Copy

JABBARZADE KANGARLUEI, SAEED, & BAYAZIDI, ANVAR. (2011). THE INVESTIGATING THE RELATIONSHIP BETWEEN ETHICAL IDEOLOGIES, PROFESSIONAL COMMITMENT AND PERSONAL BENEFIT WITH CONSERVATISM IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 3(10), 103-122. SID. https://sid.ir/paper/168198/en

Vancouver: Copy

JABBARZADE KANGARLUEI SAEED, BAYAZIDI ANVAR. THE INVESTIGATING THE RELATIONSHIP BETWEEN ETHICAL IDEOLOGIES, PROFESSIONAL COMMITMENT AND PERSONAL BENEFIT WITH CONSERVATISM IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2011;3(10):103-122. Available from: https://sid.ir/paper/168198/en

IEEE: Copy

SAEED JABBARZADE KANGARLUEI, and ANVAR BAYAZIDI, “THE INVESTIGATING THE RELATIONSHIP BETWEEN ETHICAL IDEOLOGIES, PROFESSIONAL COMMITMENT AND PERSONAL BENEFIT WITH CONSERVATISM IN THE LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 3, no. 10, pp. 103–122, 2011, [Online]. Available: https://sid.ir/paper/168198/en

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