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Earnings management

en.wikipedia.org/wiki/Earnings_management

Earnings management, in accounting, is the act of intentionally influencing the process of .... Categories: Accounting · Accounting research · Ethically disputed business practices. Hi...

Is Managing Earnings Ethically Acceptable? Surveys ... - eCommons

ecommons.udayton.edu/cgi/viewcontent.cgi?article=1009&context=acc_fac_pub

Ethically Acceptable? Survey shows age and seniority affect attitudes on earnings management. BY KENNETH ROSENZWEIG,. CMA, AND MARILYN FISCHER.

"The Ethics of Earnings Management: Perceptions after Sarbanes ...

www.questia.com/library/journal/1G1-217847568/the-ethics-of-earnings-management-perceptions-after

Organizational cultural or social norms regarding the ethics of earnings management may vary significantly, with the views of top management playing a  ...

Earnings Management and Manipulation by Scott McGregor

webpage.pace.edu/pviswanath/notes/corpfin/earningsmanip.html

The management of earnings can then lead to manipulation and misstatement taking management down the path from questionable ethical practices to blatant  ...

The Ethics of Earnings Management - Victoria University of Wellington

www.victoria.ac.nz/sacl/research/seminars/documents2007/jg310507_slides.pdf

May 31, 2007 ... The Ethics of Earnings Management: The Case of Income Smoothing. James Gaa. University of Alberta. May 2007. May 2007. The Ethics of ...

The Ethics Of Managing Short-Term Earnings - e-Publications ...

epublications.marquette.edu/cgi/viewcontent.cgi?article=1006&context=account_fac

7-1-2006. The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate. Earnings Management Practices – Implications For.

Investigating ethical perceptions of short‐term earnings ... - Emerald

www.emeraldinsight.com/doi/pdf/10.1108/17468801311330338

It may include factors such as earnings management and personal values. The problem with managing earnings is it becomes an ethical practice, regardless of  ...

Accounting | Ethical Systems

www.ethicalsystems.org/content/accounting

the founder of modern accounting systems, wrote on accounting ethics in 1494. ... Earnings management appears to be influenced by managerial incentives; it is ...

WHAT IS EARNINGS MANAGEMENT?

www.swlearning.com/pdfs/chapter/0324223250_1.PDF

legal and illegal earnings management (commonly called “cooking the books”). ... firms with small pre-managed losses manage earnings to create positive ...

Determinants of Earnings Management Ethics Among Accountants ...

link.springer.com/article/10.1023/A:1019956821253

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using ...

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Is Managing Earnings Ethically Acceptable? - Cengage Learning

college.cengage.com

To learn more about accountants' attitudes toward earnings management, we ... earnings management is contrary to the "Standards of Ethical Conduct for ...

Essays: Question 1: Is Earnings management good or bad | kevin do ...

www.academia.edu

By kevin do in Earning Management. ... which use shareholders' rate showed earning management is more ethical when it more benefited to the company.

A comparison of ethical perceptions of earnings-management ...

ro.uow.edu.au

SAJEMS NS 14 (2011) No 4. A COMPARISON OF ETHICAL PERCEPTIONS OF EARNINGS. MANAGEMENT PRACTICES. Leonie Jooste. School of Accounting ...