STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
Dan Dacian Cuzdriorean
Annales Universitatis Apulensis Series Oeconomica, 2013, vol. 2, issue 15, 6
Abstract:
The objective of this paper is to assess the ethics of short-term earnings management in a code-law country. In order to understand the morals of short-term earnings management we conducted a survey using students as respondents. Even if we found disagreement among our respondents, the findings of this study document that ethical acceptance of short-term earnings management depends on the type of manipulation (e.g. accrual-based earnings management versus real earnings management). Also, the results indicate that students with higher moral development evaluate short-term earnings management practices as less ethical and are less likely to accept it. The paper concludes with a discussion of the implications and suggestions for future research.
Keywords: ethical judgments; accrual based earnings management; real earnings management (search for similar items in EconPapers)
JEL-codes: I21 I23 M12 M14 M40 M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2013:i:15:p:6
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