International Journal of Ethics and Society, Volume (2), No (3), Year (2020-11) , Pages (47-58)

Title : ( Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management )

Authors: Mostafa Zangiabadi , Farzaneh Nassirzadeh ,

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Abstract

Background:Management personality is one of the critical factors influencing their behavior in performing earnings management (EM). As a result, the dark (negative) personality dimensions can play an effective role in earnings management. On the other hand, ethical leadership can act as a moderating factor; this research measures the effect of ethical leadership style on reducing dark personality dimensions (Machiavellianism, psy-chopathy, narcissism) of effective person in earnings management.Method:The present applied research uses descriptive-survey method and the correlation approach. The sta-tistical population of this study is companies listed in the Tehran Stock Exchange (TSE) and Iran Fara Bourse (IFB) from 2011 to 2019 and based on some limitations77 companies used in this research for testing the hypotheses.And standard questionnaires of dark personality and ethical leadership and financial statement data have been used. Also, the multipleregression test and structural equations model used. thedata were analyzed using R3.1.2 and Lisrel 8.8 software.Results:The results show that most of the effective persons in earnings management are the CEOs of com-panies. The results also indicate a positive relationship between ethical leadership and dark personality dimen-sions (Machiavellianism, psychopathy, narcissism).Conclusion:The results indicate a positive relationship between ethical leadership and the dimensions of the dark personality; This is due to the closeness of dimension of \\\\\\\"Narcissism\\\\\\\"to the issues of intrinsic leadership, and on the other hand, this issue could be considered close to the perspective of the person involved in earnings management and supervisors and lack of belief in ethical supervision and leadership.

Keywords

, Dark Personality, Ethical Leadership, Earnings Management
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@article{paperid:1087496,
author = {Zangiabadi, Mostafa and Nassirzadeh, Farzaneh},
title = {Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management},
journal = {International Journal of Ethics and Society},
year = {2020},
volume = {2},
number = {3},
month = {November},
issn = {2676-3338},
pages = {47--58},
numpages = {11},
keywords = {Dark Personality; Ethical Leadership; Earnings Management},
}

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%0 Journal Article
%T Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management
%A Zangiabadi, Mostafa
%A Nassirzadeh, Farzaneh
%J International Journal of Ethics and Society
%@ 2676-3338
%D 2020

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