SURVEY EFFECT OF GENDER AND FIELD OF STUDY ON STUDENTS' JUDEGMENT OF THE MORALITY OF EARNINGS MANAGEMENT

Dr. Mohammad Hossein (), Vadiei Nowghabi () and Saleh Anbarani ()
Additional contact information
Dr. Mohammad Hossein: Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran
Vadiei Nowghabi: Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran
Saleh Anbarani: Faculty of Economics and Business Administration Ferdowsi University o f Mashhad (FUM), Iran

Far East Journal of Marketing and Management, 2012, vol. 2 No 1 Paper 2 April, issue 2, 12-26

Abstract: Earnings management is using judgment in reporting financial results and in structuring transactions to either mislead some stakeholders about the underlying eco nomic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Kaplan, 2001). This study investigates the ethical perception of students concerning different earnings management scenarios. A questionnaire is used to measure the ethical perception of t he respondents concerning 15 earnings management scenarios. The questionnaire is based on the questionnaire of Merchant (1994) and Fischer and Rosenzweig (1995). Sample including Fields of accounting and non- accounting (management and economics) all the senior students admission to universities public of Iran . The results of the 250 questionnaires indicate that t here are a significant differences between Accounting students and non - accounting students judge about knowledge unethical earnings management. There is a significant relationship between gender and knowledge ethical earnings management.

Keywords: Earnings Management; Professional Judgment; Ethical Perception (search for similar items in EconPapers)
JEL-codes: M1 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.fareastjournals.com/files/FEJMMV2N1P2.pdf (application/pdf)
http://www.fareastjournals.com/archive_detail.aspx?jid=22&aid=26 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fej:artcal:v:2a:y:2012:i:2:p:12-26

Access Statistics for this article

More articles in Far East Journal of Marketing and Management from Far East Research Centre
Bibliographic data for series maintained by Jim Chau ( this e-mail address is bad, please contact ).