服从压力下宗教信仰对真实盈余管理决策的影响

M. Mahmudi, S. Supriyadi
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引用次数: 3

摘要

本文考察了服从压力对真实盈余管理的影响。本研究也探讨了服从压力与真实盈余管理之间的关联是否受到个人宗教信仰水平的调节。本研究发现,服从压力下的个体比控制组更有可能进行真实盈余管理。然而,宗教信仰并没有显著缓解服从压力与实际盈余管理之间的关联。个人宗教信仰水平对实际盈余管理决策没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The effects of religiosity on real earnings management decision under obedience pressure
This paper examines the effects of obedience pressure on real earnings management. This study also investigates whether the association between obedience pressure and real earnings management is moderated by individual’s religiosity level. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.
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