Earnings management, in accounting, is the act of intentionally influencing the
process of .... Categories: Management accounting · Accounting research ·
Ethically disputed business pr...
that some types of earnings management behavior are acceptable or even
desirable. ... social norms regarding the ethics of earnings manage- ment may
Apr 12, 2002 ... The Ethics of Managing Earnings: An Empirical Investigation Kenneth A.
Merchant and Joanne Rockness This paper describes the findings of a ...
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
Jooste, L. 2011, 'A comparison of ethical perveptions of earnings-management
practices', South African Journal of Economic and. Management Sciences, vol.
legal and illegal earnings management (commonly called “cooking the books”).
... firms with small pre-managed losses manage earnings to create positive ...
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 ...
Earnings management behavior is a concern of standard-setters, regulators and
the accounting profession. This study examines the ethics of this practice using ...
The failure of an entity is not necessarily an accounting and financial problem. It
may include factors such as earnings management and personal values.