Organizational cultural or social norms regarding the ethics of earnings
management may vary significantly, with the views of top management playing a
The Ethics of Managing Earnings: An Empirical Investigation Kenneth A.
Merchant and Joanne Rockness This paper describes the findings of a study
7-1-2006. The Ethics Of Managing Short-Term Earnings: Business Managers
And Business Students Rate. Earnings Management Practices – Implications For.
The management of earnings can then lead to manipulation and misstatement
taking management down the path from questionable ethical practices to blatant
SAJEMS NS 14 (2011) No 4. A COMPARISON OF ETHICAL PERCEPTIONS OF
EARNINGS. MANAGEMENT PRACTICES. Leonie Jooste. School of Accounting ...
the founder of modern accounting systems, wrote on accounting ethics in 1494. ...
Earnings management appears to be influenced by managerial incentives; it is ...
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 ...
legal and illegal earnings management (commonly called “cooking the books”).
... firms with small pre-managed losses manage earnings to create positive ...
It may include factors such as earnings management and personal values. The
problem with managing earnings is it becomes an ethical practice, regardless of
Before diving into what earnings management is, it is important to have a solid
understanding of what we mean when we refer to earnings. Earnings are the ...