STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION
AbstractThe 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.
How to Cite
CUZDRIOREAN, Dan Dacian. STUDENTS ATTITUDES REGARDING THE ETHICS OF EARNINGS MANAGEMENT ACTIVITIES: AN EMPIRICAL INVESTIGATION. Annales Universitatis Apulensis Series Oeconomica, [S.l.], v. 2, n. 15, p. 417-423, dec. 2013. ISSN 2344-4975. Available at: <http://journals.uab.ro/index.php/oeconomica/article/view/328>. Date accessed: 20 aug. 2019.