List of Articles short-sightedness of managers

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  1 - Investigating the moderating effect of managers' ethical characteristics on the relationship between debt volume and profit quality
  seyyed javad mirabbasi Azita Jahanshad
  <p>The primary goal of financial reporting in capital markets is to support certain judgments and decisions, so the quality of profit is primarily concerned because of the view that high quality information leads to better judgments and decisions. Meanwhile, the ethical More

  <p>The primary goal of financial reporting in capital markets is to support certain judgments and decisions, so the quality of profit is primarily concerned because of the view that high quality information leads to better judgments and decisions. Meanwhile, the ethical characteristics of managers are effective and neglected factors in this field, therefore, the present study examines the moderating effect of ethical characteristics of managers on the relationship between the amount of debts and the quality of profits. This research has been carried out in the framework of inductive-inductive arguments. In this research, library and field methods were used to collect information. The theoretical foundations and researches carried out were used as a library basis. The statistical population of this research includes all the companies accepted in the Tehran Stock Exchange during the financial periods of 1392-1401. According to the systematic elimination method, 217 final samples were selected. According to the findings of the research, the ability of managers has a moderating effect on the non-linear relationship between debt volume and profit quality. Also, managers' short-sightedness has a moderating effect on the non-linear relationship between debt volume and profit quality, which research literature predicts a positive relationship between debt and profit management through accruals, and finally, managers' representative behavior has a moderating effect on the non-linear relationship between debt volume and profit quality. has it.</p> Manuscript profile