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Machiavellianism And Short-Term Earnings Management Practices


  • Alina Beattrice Vladu

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

  • Barcelona



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.

Suggested Citation

  • Alina Beattrice Vladu & Barcelona, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:12

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    References listed on IDEAS

    1. Bass, Kenneth & Barnett, Tim & Brown, Gene, 1999. "Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions," Business Ethics Quarterly, Cambridge University Press, vol. 9(02), pages 183-205, April.
    2. 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.
    3. Wesley II, Curtis L. & Ndofor, Hermann Achidi, 2013. "The Great Escape: The Unaddressed Ethical Issue of Investor Responsibility for Corporate Malfeasance," Business Ethics Quarterly, Cambridge University Press, vol. 23(03), pages 443-475, July.
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    More about this item


    earnings management; Machiavellianism; ethical judgments;

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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