The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements

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Riahinejad MOHADDESEH; TAVANGAR AFSANEH

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 87-114

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Title

The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements

Author(s)

Riahinejad MOHADDESEH | TAVANGAR AFSANEH | Issue Writer Certificate

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Abstract

Intercultural research in societies showed that the development and evolution of accounting in any society depends on environmental and social factors of that society. Any insight into how values can be impacted through accounting behavior and ultimately the impact of financial disclosure is important to ensure comparability of financial reporting. For this reason, in this study, the effect of organizational culture characteristics on the relationship between profit management and readability of financial reports in companies listed on the Tehran Stock Exchange during the years 2011 to 2018 is investigated. To measure the organizational culture variable, the Globe questionnaire, the readability variable of financial reports, Fogg index and the profit management variable, Kazink model have been used. The results show that futurism, gender equality, assertiveness, extra-group collectivism, intra-group collectivism and altruism affect the relationship between earnings management and the readability of financial statements. The effect of the control variable was positive and insignificant company size and positive and significant financial leverage.

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APA: Copy

Riahinejad, MOHADDESEH, & TAVANGAR, AFSANEH. (2022). The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 87-114. SID. https://sid.ir/paper/415708/en

Vancouver: Copy

Riahinejad MOHADDESEH, TAVANGAR AFSANEH. The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):87-114. Available from: https://sid.ir/paper/415708/en

IEEE: Copy

MOHADDESEH Riahinejad, and AFSANEH TAVANGAR, “The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 87–114, 2022, [Online]. Available: https://sid.ir/paper/415708/en

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