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The Relationship between Earnings Management and Social Responsibility, Emphasizing New Paradigms for Accounting - Profit Companies Listed in Tehran Stock Exchange 2007-2012

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  • Naser Izadinia
  • Ali Nasr Isfahani
  • Shahin Nikoo

Abstract

The purpose of this study is to investigate the relationship between earnings management and social responsibility, with an emphasis on new paradigms of accounting-profit companies listed in Tehran Stock Exchange for the year 2007-2012. In this study there have been used to measure earnings management, the modified Jones model, to collect data on the changing social responsibility questionnaire Syngapkdy and colleagues (1996) and a questionnaire for collecting data related to organizational commitment Hunt and colleagues (1989), due to their high reliability and validity. In this study, 39 companies listed in Tehran Stock Exchange were reviewed for the (2007-2012) period. To test the hypotheses with regression models used econometric software E views 6. The research findings show a negative relationship between earnings management and corporate social responsibility, and about 15% of corporate social responsibility of the variation in the inverse variables is affected by the size of the company, financial and earnings management. The company’s financial performance positively related to earnings management. Finally, organizational commitment is negatively associated with earnings management and firm performance.

Suggested Citation

  • Naser Izadinia & Ali Nasr Isfahani & Shahin Nikoo, 2014. "The Relationship between Earnings Management and Social Responsibility, Emphasizing New Paradigms for Accounting - Profit Companies Listed in Tehran Stock Exchange 2007-2012," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(1), pages 600-614, January.
    • Handle: RePEc:hur:ijarbs:v:4:y:2014:i:1:p:600-614
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    References listed on IDEAS

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    1. K. Jin & Ronald Drozdenko, 2010. "Relationships among Perceived Organizational Core Values, Corporate Social Responsibility, Ethics, and Organizational Performance Outcomes: An Empirical Study of Information Technology Professionals," Journal of Business Ethics, Springer, vol. 92(3), pages 341-359, March.
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    Cited by:

    1. Azize Esmeray & Murat Esmeray, 2016. "The Determinants of Earnings in Turkey Evidence from Panel Analysis," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 123-126, January.

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