TY - JOUR JF - ijethics JO - Int. J. Ethics Soc VL - 2 IS - 3 PY - 2020 Y1 - 2020/11/01 TI - Ethical Leadership Style and the Dark Personality Dimensions of Effective person in Earnings Management TT - N2 - Background: Since preparation of financial statements is responsibility of the management of the Company, so the type of management personality is one of the critical factors influencing their behavior in performing earnings management. As a result, the dark (negative) personality dimensions can play an effective role in earnings management. On the other hand, ethical leadership can act as a moderating factor; this research measures the effect of ethical leadership style on reducing dark personality dimensions (Machiavellianism, psychopathy, narcissism) of effective person in earnings management. Methods: The data of 77 companies listed in the Tehran Stock Exchange (TSE) and Iran Fara Bourse (IFB) from 2011 to 2018 used in this research for testing the hypotheses. Also, the linear regression test and structural equations model used. Results: The results show that most of the effective persons in earnings management are the CEOs of companies. The results also indicate a positive relationship between ethical leadership and dark personality dimensions (Machiavellianism, psychopathy, narcissism). Conclusion: The results indicate a positive relationship between ethical leadership and the dimensions of the dark personality; This is due to the closeness of dimension of "Narcissism" to the issues of intrinsic leadership, and on the other hand, this issue could be considered close to the perspective of the person involved in earnings management and supervisors and lack of belief in ethical supervision and leadership. SP - 47 EP - 58 AU - Zangiabadi, Mostafa AU - Nasirzadeh, Farzaneh AD - PhD Student, Dept. of Accounting, Faculty of Economics & Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran KW - Machiavellianism KW - Narcissism KW - Psychopathy KW - Dark Personality KW - Ethical Leadership KW - Earnings Management UR - http://ijethics.com/article-1-91-en.html DO - 10.52547/ijethics.2.3.47 ER -