The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior
Objective: Aggressive financial reporting means that the company delays reporting bad news and shows speed in reporting good news. Although sources of pressure (social pressure and corporate risk appetite) play a large role in this unethical behavior, companies' willingness to provide Aggressiv...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | fas |
Published: |
Shahid Bahonar University of Kerman
2021-05-01
|
Series: | مجله دانش حسابداری |
Subjects: | |
Online Access: | https://jak.uk.ac.ir/article_2793_54230b8cabbd4f92674d7cd708d27a9f.pdf |