STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2013, Vol 15, Issue 2
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.
Authors and Affiliations
Cuzdriorean Dan Dacian
Keywords
Related Articles
- EP ID EP146903
- DOI -
- Views 100
- Downloads 0
THE ROLE AND UTILITY OF FINANCIAL AUDIT IN ROMANIA AND SPAIN – AN EMPIRIC STUDY
Our research includes the main results of an empiric study on the role and utility of the financial audit in Romania and Spain. We undergone our research on a statistic population formed by the main three groups involv...
CLIMATE CHANGES – ESSENTIAL CHALLENGE FOR THE ECONOMY OF KNOWLEDGE
The European Union proposed a new model of economy, at this beginning of century and millennium: the economy of knowledge, simultaneous with the emergence of a new existential reality for us people, after Christ was born...
THE AUDIT MISSION IN THE BASE OF THE ISRS - STEPS TO STRENGTHEN INDIVIDUAL FINANCIAL STATEMENTS OF THE CONTRACTING COMPANY
In granting a credit the bank must be informed correctly about the client's financial situation and the possibility of the existence of specific links between contractors and associated companies of the group, thus len...
MACHIAVELLIANISM AND SHORT-TERM EARNINGS MANAGEMENT PRACTICES
Despite the growing interest, the empirical results found in the literature concerning Machiavellianism and its impact on ethical judgments document both inconsistent and contradictory results. On the other hand, the a...
CHANGES IN LABOUR FORCE EXTERNAL MOBILITY MODEL FOR ROMANIANS. MAIN RESTRICTIONS AND CHALLENGES
The strongest determination of external labour mobility is given by the economic development level from the country of destination and the superior equivalent income that might be obtained by wage employment or entrepr...