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

Author

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  • Dan Dacian Cuzdriorean

    (Babes-Bolyai University Cluj-Napoca Romania)

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.

Suggested Citation

  • Dan Dacian Cuzdriorean, 2013. "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-6.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:6
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/06.pdf
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    References listed on IDEAS

    as
    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. 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.
    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.
    4. 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.
    5. repec:bla:joares:v:31:y:1993:i:2:p:190-215 is not listed on IDEAS
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    More about this item

    Keywords

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

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • 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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