Ethically Related Judgments by Observers of Earnings Management

被引：0
|
作者：
Steven E. Kaplan
机构：
[1] Arizona State University,School of Accountancy and Information Management
来源：
Journal of Business Ethics | 2001年 / 32卷
关键词：
Experimental Study; Economic Growth; Ethical Issue; Management Activity; Operating Activity;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual's ethically-related judgments in response to earnings management activities are associated with the individual's role.
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页码：285 / 298
页数：13
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