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Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation

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  • Dan Dacian Cuzdriorean

    (Babes-Bolyai University Cluj-Napoca Romania)

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    Abstract

    The objective of this paper is to assess the ethics of short-term earnings managementin a code-law country. In order to understand the morals of short-term earnings management weconducted a survey using students as respondents. Even if we found disagreement among ourrespondents, the findings of this study document that ethical acceptance of short-term earningsmanagement depends on the type of manipulation (e.g. accrual-based earnings management versusreal earnings management). Also, the results indicate that students with higher moral developmentevaluate 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.

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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: 6

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    Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:6

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    Related research

    Keywords: ethical judgments; accrual based earnings management; real earnings management;

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    1. Leonie Jooste, 2011. "A comparison of ethical perceptions of earnings-management practices," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(4), pages 422-435, December.
    2. Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, vol. 109(3), pages 351-366, September.
    3. Leuz, Christian & Nanda, Dhananjay & Wysocki, Peter D., 2003. "Earnings management and investor protection: an international comparison," Journal of Financial Economics, Elsevier, vol. 69(3), pages 505-527, September.
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