جستجوی مقالات مرتبط با کلیدواژه "religious beliefs" در نشریات گروه "اقتصاد"

Investigating the Relationship between Manager’s Religiosity and Earnings Quality Considering the Modifying Role of Corona OutbreakReligiosity and religious beliefs can affect all aspects of human life. One of the issues that is influenced by religious beliefs is the behavior of managers and their decision-making on how to fulfill their responsibilities. The type of performance of managers can affect the earnings quality. Therefore, in this study, we seek to investigate the relationship between the religiosity of managers and the earnings quality of corporates with modifying role of corona outbreak. This research is applied in terms of purpose and descriptive and correlational research in terms of data collection. 173 companies were selected through random sampling and a questionnaire was sent to their managers. Finally, 134 completed questionnaires were collected and the information of these companies was obtained between 2014 and 2020. Hypotheses were tested by multivariate regression using EVIEWS software. The results showed that there is a significant and positive relationship between the level of managers' religiosity and the quality of companies' earnings. Also, the result of the second hypothesis shows that coronavirus outbreak can have a significant and positive effect on the relationship between managers' religiosity and earnings quality, and in fact strengthen this relationship.