IDEAS home Printed from https://ideas.repec.org/p/rjr/wpconf/151209.html
   My bibliography  Save this paper

AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)

Author

Listed:
  • Alina Beattrice Vladu

    (Babes-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration)

Abstract

This paper assessed the knowledge structures underlying accounting representations, rarely investigated in accounting by examining the perceptions of master and last year accounting students from an ex-communist country relative to the ethics of short-term earnings management. In this respect a survey was conducted during one month period in one of the largest public universities in Romania. The results document a differentiate acceptance of the types of earnings management (e.g. accrual-based versus real earnings management). Overall Romanian students seems to accept as less ethical the accrual-based earnings management and to have a high moral development and understanding of the consequences of such manipulative practices. Limits of the paper are presented and also the scope for future research

Suggested Citation

  • Alina Beattrice Vladu, 2015. "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151209, Institute for Economic Forecasting.
    • Handle: RePEc:rjr:wpconf:151209
    as

    Download full text from publisher

    File URL: http://www.ipe.ro/RePEc/WorkingPapers/wpconf151209.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ethical judgments; accrual based earnings management; real earnings management; ethical factors;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rjr:wpconf:151209. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Corina Saman (email available below). General contact details of provider: https://edirc.repec.org/data/ipacaro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.