What about ethics? An empirical investigation of Romanian students' perception on earnings management

Alina Beattrice Vladu

African Journal of Accounting, Auditing and Finance, 2015, vol. 4, issue 2, 121-138

Abstract: This paper assessed the knowledge structures underlying accounting representations, rarely investigated in accounting by examining the perceptions of master and last year 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 two 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 both types of earnings management practices. Limits of the paper are presented and also the scope for future research.

Keywords: ethical judgments; ethics; accrual-based earnings management; real earnings management; short-term earnings management; emerging economies; Romania; student perceptions; university students. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=72221 (text/html)
Access to full text is restricted to subscribers.

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:ids:ajaafi:v:4:y:2015:i:2:p:121-138

Access Statistics for this article

More articles in African Journal of Accounting, Auditing and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().