THE EFFECT OF ORGANIZATIONAL CULTURE ON EARNINGS QUALITY OF FIRMS LISTED ON TEHRAN STOCK EXCHANGE

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DIANATI DILAMI Z.; TAYYEBI V.

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

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Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:4 | Issue:11 Page(s): 1-12

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Title

THE EFFECT OF ORGANIZATIONAL CULTURE ON EARNINGS QUALITY OF FIRMS LISTED ON TEHRAN STOCK EXCHANGE

Author(s)

DIANATI DILAMI Z. | TAYYEBI V. | Issue Writer Certificate

Keywords

ORGANIZATIONAL CULTUREQ1

EARNINGS QUALITYQ2

ORGANIZATIONAL CULTURE MODELSQ3

Abstract

The results of done researches on EARNINGS QUALITY show that several factors affect the quality of these items. Among these factors can state cultural and ethical factors, the kind of companies' ownership, the level of law's defense of countries from investors, law's pressure, disclosure index and others. So, the purpose of this research is, surveying ORGANIZATIONAL CULTURE's dimensions on the EARNINGS QUALITY of the firms listed on Tehran Stock Exchange. For this purpose, at first the kind of financial managers' ORGANIZATIONAL CULTURE was specified by distribution Cameron and Freeman's ORGANIZATIONAL CULTURE questionnaire and then the data related to EARNINGS QUALITY was extracted from firms' financial statements.Then, the causal model of affecting culture on EARNINGS QUALITY was presented by gathering data and the structural equation model based on partial- List square (PLS) method. The results of gathered data for 85 firms show that ORGANIZATIONAL CULTURE of managers (Adhocracy- Market- Hierarchical) has a positive effect on their reported EARNINGS QUALITY and it explains 43.5% changes of EARNINGS QUALITY.

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APA: Copy

DIANATI DILAMI, Z., & TAYYEBI, V.. (2012). THE EFFECT OF ORGANIZATIONAL CULTURE ON EARNINGS QUALITY OF FIRMS LISTED ON TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 4(11), 1-12. SID. https://sid.ir/paper/198963/en

Vancouver: Copy

DIANATI DILAMI Z., TAYYEBI V.. THE EFFECT OF ORGANIZATIONAL CULTURE ON EARNINGS QUALITY OF FIRMS LISTED ON TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2012;4(11):1-12. Available from: https://sid.ir/paper/198963/en

IEEE: Copy

Z. DIANATI DILAMI, and V. TAYYEBI, “THE EFFECT OF ORGANIZATIONAL CULTURE ON EARNINGS QUALITY OF FIRMS LISTED ON TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 4, no. 11, pp. 1–12, 2012, [Online]. Available: https://sid.ir/paper/198963/en

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