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
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
New Economics Papers: this item is included in nep-acc and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:rjr:wpconf:151209
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