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   investigation of accounting ethics effects on financial report quality & decision making: evidence from kabul-based logistic corporations  
   
نویسنده karasioğlu fehmi ,humta humayun ,göktürk ibrahim emre
منبع international journal of management, accounting and economics - 2021 - دوره : 8 - شماره : 3 - صفحه:122 -142
چکیده    This study examines accounting ethics’ impact on financial report quality and decisionmaking kabul based logistic corporations in afghanistan. accounting ethics is such an important aspect of the field since accounting ethics is a matter of rules and values. accounting ethics is mainly an area of applied ethics and is part of corporate ethics and human ethics, financial reporting consistency is a mindset, not a collection of particular activities. for making a decision, a good manager needs to be practical but confident when executing it. unfortunately, some knowhow, at the right moment, to switch from realism to optimism. there for the study examines the effect of accounting ethics on financial report quality and decision making. totally 30 valid questionnaires, which were collected through google form, were analyzed by spss 24. to examine the suggested hypotheses, correlation analysis, and linear regression analysis were employed. for examining the reliability of adopted scales, cronbach’s alpha was used. the study results demonstrated that accounting ethics significantly positively impact financial report quality and decisionmaking in kabul-based logistic corporations. this study’s findings fill the gap in afghanistan’s accounting literature by empirically investigating accounting ethics’ impact on financial report quality and decision-making kabul based logistic corporations.
کلیدواژه accounting ethics ,financial report quality ,decision making ,afghanistan
آدرس selçuk university, department of accounting and finance, turkey, selçuk university, department of accounting and finance, turkey, necmettin erbakan university, department of accounting and finance, turkey
پست الکترونیکی iegokturk@gmail.com
 
     
   
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