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Mohseni dehkalani, Narges, Rahnamay Roodposhti, Fereydon, KORDLOUIE, HAMIDREZA, khanmohammadi, Mohammad Hamed, Shahverdiani, Shadi. (1400). The Effect of Managers’ Perception Bias Model on Earnings Management. , 6(21), 185-205.
Narges Mohseni dehkalani; Fereydon Rahnamay Roodposhti; HAMIDREZA KORDLOUIE; Mohammad Hamed khanmohammadi; Shadi Shahverdiani. "The Effect of Managers’ Perception Bias Model on Earnings Management". , 6, 21, 1400, 185-205.
Mohseni dehkalani, Narges, Rahnamay Roodposhti, Fereydon, KORDLOUIE, HAMIDREZA, khanmohammadi, Mohammad Hamed, Shahverdiani, Shadi. (1400). 'The Effect of Managers’ Perception Bias Model on Earnings Management', , 6(21), pp. 185-205.
Mohseni dehkalani, Narges, Rahnamay Roodposhti, Fereydon, KORDLOUIE, HAMIDREZA, khanmohammadi, Mohammad Hamed, Shahverdiani, Shadi. The Effect of Managers’ Perception Bias Model on Earnings Management. , 1400; 6(21): 185-205.

The Effect of Managers’ Perception Bias Model on Earnings Management

International Journal of Finance & Managerial Accounting
دوره 6، شماره 21، تیر 2021، صفحه 185-205  XML اصل مقاله (1.26 M)
نوع مقاله: Original Article
نویسندگان
Narges Mohseni dehkalani1؛ Fereydon Rahnamay Roodposhti2؛ HAMIDREZA KORDLOUIE email orcid 3؛ Mohammad Hamed khanmohammadi4؛ Shadi Shahverdiani5
1Ph.D. Candidate, Accounting Department, Islamic Azad University, Qeshm Branch, Qeshm, Iran
2Department of Financial Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
3FACULTY OF MANAGEMENT AND ACCOUNTING, ISLAMIC AZAD UNIVERCITY, ISLAMSHAHR BRANCH
4Accounting Department, Islamic Azad University, Damavand Branch
5Assistant Professor, Department of Business Administration, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
چکیده
This study evaluated the relationship between behavioral bias with an emphasis on perception bias and earnings management incentives among financial analysts, accountants, and auditors. The sample of this study included 10 experts in the fields of accounting and auditing. In terms of the technical dimension, the fuzzy method was used to include uncertainty in the research. Instead of using a pairwise comparison of factors, the non-rank comparison of the ELECTRE III method with a systematic review was used to study and rank the different dimensions of perception bias factors affecting the types of earnings management through the Delphi method and the opinion of the elite. The results of the study indicated that out of 65 variables of perception bias affecting the role of earnings management, 27 top biases were identified and prioritized. The obtained results showed that the highest effect on earnings management types was related to overconfidence bias, regret aversion, and self-serving bias being at the first to third ranks. Besides, based on the scenario-building in developing an optimal model, the model with a significant relationship between perception bias and all types of earnings management (real, accrual, efficient, and opportunistic earnings management) significantly was more accurate than those in which the relationship between perception bias with some types of earnings management was considered.
کلیدواژه‌ها
Behavioral finance؛ Perception bias؛ Attribution bias؛ Earnings management
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