AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
Alina Beattrice Vladu
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Alina Beattrice Vladu: Babes-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration
Institute for Economic Forecasting Conference Proceedings from Institute for Economic Forecasting
Abstract:
This paper assessed the knowledge structures underlying accounting representations, rarely investigated in accounting by examining the perceptions of master and last year accounting students from an ex-communist country relative to the ethics of short-term earnings management. In this respect a survey was conducted during one month period in one of the largest public universities in Romania. The results document a differentiate acceptance of the types of earnings management (e.g. accrual-based versus real earnings management). Overall Romanian students seems to accept as less ethical the accrual-based earnings management and to have a high moral development and understanding of the consequences of such manipulative practices. Limits of the paper are presented and also the scope for future research
Keywords: ethical judgments; accrual based earnings management; real earnings management; ethical factors (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2015-12
New Economics Papers: this item is included in nep-acc and nep-tra
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http://www.ipe.ro/RePEc/WorkingPapers/wpconf151209.pdf (application/pdf)
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Persistent link: https://EconPapers.repec.org/RePEc:rjr:wpconf:151209
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