The ethical judgments of Polish accounting students regarding earnings management

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Accounting based regulation and earnings management

We document the distortionary effects of accounting-based regulation on reported earnings. In India only firms with negative book value of equity (networth) can seek bankruptcy protection. Using a novel dataset of bankrupt firms from India, we show that firms manage earnings downward to seek bankruptcy protection. Strengthening creditor rights reduces downward earnings management among non-grou...

متن کامل

Relationship between Ethical Climate, Social Responsibility and Earnings Management

Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...

متن کامل

a structural survey of the polish posters

تصویرسازی قابلیتهای فراوانی را دارا است

15 صفحه اول

The Choice between Real and Accounting Earnings Management

This study develops a theoretical model and presents empirical evidence on crosssectional variation in managers’ choice of AEM and REM. In particular, it studies how AEM and REM are jointly affected by firms’ growth prospects, managers’ market-based compensation incentives, and the cost of real earnings management. The model yields several testable hypotheses. First, when the firm’s growth pros...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Zeszyty Teoretyczne Rachunkowości

سال: 2019

ISSN: 1641-4381,2391-677X

DOI: 10.5604/01.3001.0013.4354