Document Type : Original Article
Authors
1
PhD Student, Department of Accounting, Neishabour Branch, Islamic Azad University, Neishabour, Iran
2
Assistant Professor, Department of Accounting, Neishabour Branch, Islamic Azad University, Neishabour, Iran. , massihabadi@yahoo.com
3
Associate Professor, Department of Accounting, Neishabour Branch, Islamic Azad University, Neishabour, Iran.
4
Assistant Professor, Department of Accounting, Neishabour Branch, Islamic Azad University, Neishabour, Iran
Abstract
The aim of this study was to investigate the relationship between spiritual attributes and profit quality in managers of companies listed on the Tehran Stock Exchange. The research sample consisted of 124 managers. In this study, the Spiritual Traits Questionnaire, which was developed by Rajaei, Kadkani, Daei, 2015 and its reliability was obtained based on Cronbach's alpha coefficient of 87%. In this questionnaire, 9 components of the total of spiritual attributes (contentment, trust in God, honesty and truthfulness, gratitude, altruism, humility, forgiveness, generosity, patience and forbearance) were measured and evaluated. The modified Jones model was used to measure profit quality. Descriptive statistics and inferential statistics of correlation and regression were used to analyze the data. The results showed that there was a significant relationship between spiritual traits and profit quality with correlation coefficient (r = 0.199) at the level of p 00.027. There was. The results also showed that the components of the spiritual traits of managers can predict the quality of corporate profits.
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