خلاصة:
هدف: عوامل متعددی بر تصمیم تهیهکنندگان صورتهای مالی در جهت مدیریت سود مؤثر است. یکی از این عوامل مطابق تئوریهای مطرح شده، شخصیت تاریک مدیریت است که میزان اثرگذاری آن در موقعیتهای مختلف متفاوت است. بهگونهای که در یک جو اخلاقی، احتمالاً مدیریت موفقیت چندانی در مدیریت فرصتطلبانه سود نداشته و سبک رهبری اخلاقی، باعث کاهش رفتارهای غیراخلاقی ناشی از ابعاد تاریک شخصیت خواهد شد. لذا، در این پژوهش با توجه به عدم بررسی موارد عنوان شده در ایران، اثر سبک رهبری اخلاقی بر کاهش ابعاد شخصیت تاریک افراد درگیر در مدیریت سود بررسی گردید. روش: جامعه آماری پژوهش حاضر در برگیرنده شرکت کارگزاری ثبت شده نزد سازمان بورس اوراق بهادار است که در نهایت 80 شرکت کارگزاری با استفاده از نمونهگیری حذفی انتخاب شدند. اندازهگیری مدیریت سود براساس دادههای صورتهای مالی در بازه زمانی 1390 تا 1398 انجام شد. به منظور سنجش ابعاد شخصیت تاریک افراد درگیر در مدیریت سود و سبک رهبری اخلاقی از ابزار پرسشنامه استفاده گردید. برای آزمون فرضیهها از رگرسیون خطی و رویکرد معادلات ساختاری استفاده شد. یافتهها: نتایج نشان داد اغلب افراد درگیر در مدیریت سود، مدیران عامل شرکتهای کارگزاری هستند. همچنین نتایج بیانگر وجود رابطه منفی و معنادار بین رهبری اخلاقی و ماکیاولیسم، خودبرتربینی و روانپریشی و به طورکلی نشاندهنده تأثیر منفی رهبری اخلاقی بر کاهش ابعاد شخصیت تاریک افراد درگیر در مدیریت سود است که تأییدکننده نظریه دوسویه مبادله رهبر- پیرو است. نتیجهگیری: یافتهها بیانگر آن است در شرکتهای کارگزاری رهبری اخلاقی از طریق برقراری ارتباطات اخلاقی، تشویق و ترغیب رفتارهای اخلاقی میتواند بر جو اخلاقی محیط کار موثر باشد و نهایتاً موجب کاهش بروز ویژگیهای تاریک شخصیت از سوی افراد درگیر در مدیریت سود در این شرکتها شود. این نتایج نقش نظارتهای تشکلهای خودانتظام بر عملکرد شرکتهای کارگزاری را برجسته مینماید.
Objective: One of the active financial entities in the Iranian capital market is brokerage companies, which have played an important role in the recent capital market developments. These entities usually have an entire business because of a lack of granting a permit to such entities. On the other hand, these entities were ignored due to a lack of disclosing their financial statements. Researchers in financial and accounting areas have rarely propounded them due to their financial data unavailability. However, due to the notice of many capital market activists to these entities, and requests for the increase of financial transparency in these entities, and discussions about the initial public offering of these entities in order to destroy the exclusivity of their business, accounting profit is one of the items of financial statements of these entities which has been noticed by many beneficiaries and users of financial statements, because this item includes essential information for other beneficiaries and managers as rewards. Therefore, many managers and providers of such financial statements and reports try to adjust their profit values to preserve their own companies (increment of company's value in valuation for Initial Public Offering) and their benefits. making financial decisions by users of financial statements requires evaluating and focusing on the financial position, performance and cash flows of the entity and using them in the expected forecasts. Since the calculation of profit of business company is influenced by accounting methods, judgment, personality and experiences of preparator and the preparation of financial statements is the responsibility of the management of the company, so the type of management personality is one of the important factors affecting their behavior in earning management. Since opportunistic earnings management can be considered as examples of abnormal and inefficient behavior, As a result, dark (negative) personality dimensions can play a role in the development of earnings management. On the other hand, because of management’s position to do, earnings management can play a significant role in intensifying and weakening the actions of managers. The existence of moral leadership can act as a moderating factor. Therefore, in this study, due to the lack of review of the cases in Iran, the effect of ethical leadership style in reducing the dark personality dimensions of people involved in earnings management was investigated.Methods: One of the financial institutions active in the capital market, which play a significant role in the evolution of the capital market, are brokerage companies, which have been less studied in the researches of finance and accounting in Iran due to the non-disclosure of the information of their financial statements. So, the statistical population of the present study consists of brokerage company registered at the Stock Exchange Organization, which finally selected 80 brokerage firms using elimination sampling. Measurement of earnings management and determination of the person involved in earnings management was performed based on the data of financial statements in the period 2012 to 2020.And standard questionnaires of dark personality and ethical leadership and financial statement data have been used. Also, the multiple regression test and structural equations model used. Because standard regression analyses substantially ignore many measurement errors in descriptive variables, and cannot study the direct and indirect effects of involved variables in a model, the relationship between dependent and independent variables is not clear in these models. The Structural Equations Model is used and uses Lisrel 8.8 Software and Structural Equations Model to determine their relationships.Results: The results indicate that most of the people involved in earnings management are the CEOs of these companies. In addition, the results indicate a significant negative relationship between ethical leadership and Machiavellianism, narcissism, psychopathy, and generally indicate the negative impact of ethical leadership on reducing the dark personality dimensions of people involved in earnings management Which confirms the leader-member exchange theory.Conclusion: The results of this study indicate that ethical leadership in any company by establishing ethical communication, playing an ethical role (being a role model) and seriousness in paying attention to ethics by using methods to strengthen ethical behavior and reduce immoral behavior (being pragmatic), can affect the ethical mood and ethical condition. Eventually, this will reduce the incidence of dark personality traits of people involved in earnings management in this companies. These results highlight the role of self-regulatory organizations' oversight of brokerage performance. This research indicates the positive effects of SEO regulations for compelling brokerage companies to follow an ethical leadership style in their brokerage companies. On the other hand, this can be attributed to the necessity of observing ethical principles and applying ethical leadership style by board members in these companies due to their parallel monitoring and inspection of a self-regulatory organization (Securities Exchange Organization, Tehran Stock Exchange, Iran Fara Bourse, Iran Mercantile Exchange, and Iran Energy Exchange). The monitoring discussions in these companies have received tremendous attention due to their businesses' exclusivity, including lodging various offending files about such companies in the Committee for the Investigation of Violations of SEO, which caused managers of these companies to pay attention to ethical principles more.
ملخص الجهاز:
از طرفی برای تعیین و اندازه گیری مدیریت سود تعهدی از مدل کازنیک ١٣ (١٩٩٩) و مدل تعدیل شده جونز (١٩٩٥) استفاده می شود و هر کدام از مدل ها که نتیجه برازش بهتری داشته باشد به عنوان مدل نهایی مدیریت سود تعهدی انتخاب خواهد شد و قدر مطلق باقیمانده مدل به عنوان معیاری برای مدیریت سود تعهدی درنظر گرفته می شود: 1 Geiger and North 8 Paulhus and Williams 2 Jiang 9 Shaw 3 Baker 10 Yukl 4 Power Circulation Theory 11 Kalshoven 5 Ocasio 12 Brown, Treviño and Harrison 6 Coney 13 Kasznik 7 Jonason (به تصویر صفحه رجوع شود) در این مدل فرض میشود که تغییرات اقلام تعهدی مدیریت نشده ناشی از معاملات اقتصادی شرکت (TACC) که از طریق کسر نمودن جریان های نقد عملیاتی (CFO) از سود عملیاتی (OP) بدست میآید، ناشی از تغییرات درآمد (REV) نسبت به دوره قبل ، تغییرات حساب های دریافتنی (REC) برای منظور کردن اثر فروش های نسیه و خنثی کردن فرض برونزا بودن درآمد، ناخالص مبلغ اموال ، ماشین آلات و تجهیزات (PPE) و جریان نقد ناشی از فعالیت های عملیاتی (CFO) است که برای کنترل کردن اندازه شرکت و همگن کردن متغیرها، تمامی اقلام بر جمع داراییهای ابتدای دوره (TA) تقسیم شده اند (کازنیک ، ١٩٩٩).