Regarding 'su -' command

Dear Friends ,

In AIX or Linux platform , When I give the command "su -" (as root user & also from other user ) , in both cases which file it hits ? i.e., when I generate command "su -" then which file of the o/s is worked ?

It reads (not "hits") the same files that would be read during a normal login, eg. /etc/profile, ~/.profile (for ksh/bash, bash reads a few additional ones)

But, as IBM states, "su" is not a login, just a change of the uid. Therefore, accessrules that may apply are not checked (in AIX, that is)