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Machiavellianism And Short-Term Earnings Management Practices

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  • Alina Beattrice Vladu

    (Babes-Bolyai University Cluj-Napoca and Pompeu Fabra University)

  • Barcelona

    (Spain)

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    Abstract

    Despite the growing interest, the empirical results found in the literature concerningMachiavellianism and its impact on ethical judgments document both inconsistent andcontradictory results. On the other hand, the acceptance of short-term earnings managementpractices raises the most important and controversial ethical issues in the accounting profession.To help resolve these issues, this particular experimental study explores whether ethicalacceptability of short-term earnings management varies with Machiavellian behaviourpredisposition. The results of the study find that ‘high Mach‘ exhibit less strict ethical judgmentsthan ‘low Mach‘ counterparts. Implications for future research are discussed.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/12.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 2 (2013)
    Issue (Month): 15 ()
    Pages: 12

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    Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:12

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    Related research

    Keywords: earnings management; Machiavellianism; ethical judgments;

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    1. Gunnthorsdottir, Anna & McCabe, Kevin & Smith, Vernon, 2002. "Using the Machiavellianism instrument to predict trustworthiness in a bargaining game," Journal of Economic Psychology, Elsevier, vol. 23(1), pages 49-66, February.
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