Ethical culture and admiration for practice of earnings management / Naznin Sultana Chaity ... [et al.]

Chaity, Naznin Sultana and Shafiul Islam, SM and Al Masud, Abdullah and Akhter, Parul and Hossain, Md. Alamgir (2025) Ethical culture and admiration for practice of earnings management / Naznin Sultana Chaity ... [et al.]. Management & Accounting Review (MAR), 24 (1): 10. pp. 253-279. ISSN 2550-1895

Official URL: https://mar.uitm.edu.my/

Abstract

A country’s national culture is an important determinant of making decisions regarding ethical dilemmas. The degree of religiosity varies along with culture and religion. This study incorporated the ‘religious ethical culture’ to identify organizational perspectives on executive admirations for earnings management. A structural equation modeling was used by surveying 384 executives of top manufacturing companies of the Dhaka Stock Exchange using a self-administered questionnaire. Incorporating religious values into the theory of planned behavior, this study empirically examined the impact on executive admiration to act ethically. The results demonstrated that managers are more inclined to engage in earnings management practice when they feel positive (attitude towards behavior) about it and believe that key people support it (subjective norms). The empirical findings revealed that managers’ intrinsic qualities were the best indicators of their ethical intentions (perceived behavioral control). This result did not support the organizational religious ethical practice in direct relation to practice of earnings management. However, our findings supported the mediating role of individual managerial intention with organizational practice of religious ethical culture with the practice of earnings management. It could be said that religion has a beneficial impact on the promotion of corporate ethics culture and over earnings management practice.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Chaity, Naznin Sultana
UNSPECIFIED
Shafiul Islam, SM
shamimru@gmail.com
Al Masud, Abdullah
UNSPECIFIED
Akhter, Parul
UNSPECIFIED
Hossain, Md. Alamgir
UNSPECIFIED
Subjects: H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Earnings management
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: Listed > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 24
Number: 1
Page Range: pp. 253-279
Keywords: Ethical Culture, Religiosity, Religious Ethical Culture, Theory of Planned Behavior, Earnings Management
Date: April 2025
URI: https://ir.uitm.edu.my/id/eprint/113589
Edit Item
Edit Item

Download

[thumbnail of 113589.pdf] Text
113589.pdf

Download (691kB)

ID Number

113589

Indexing

Statistic

Statistic details