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

Naser Izadinia, Ali Nasr Isfahani and Shahin Nikoo

International Journal of Academic Research in Business and Social Sciences, 2014, vol. 4, issue 1, 600-614

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.

Keywords: Earnings Management; Social Responsibility; Financial Performance (search for similar items in EconPapers)
Date: 2014
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