Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management

نویسندگان

1 PhD Student, Dept. of Accounting, Faculty of Economics & Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran

2 Dept. of Accounting, Faculty of Economics & Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran

doi
10.52547/ijethics.2.3.47
چکیده

Background: Since preparation of financial statements is responsibility of the management of the Company, so the type of management personality is one of the critical factors influencing their behavior in performing earnings management. As a result, the dark (negative) personality dimensions can play an effective role in earnings management. On the ...