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What about ethics? An empirical investigation of Romanian students' perception on earnings management

What about ethics? An empirical investigation of Romanian students' perception on earnings... This paper assessed the knowledge structures underlying accounting representations, rarely investigated in accounting by examining the perceptions of master and last year students from an ex-communist country relative to the ethics of short-term earnings management. In this respect a survey was conducted during one month period in two of the largest public universities in Romania. The results document a differentiate acceptance of the types of earnings management (e.g., accrual-based versus real earnings management). Overall Romanian students seems to accept as less ethical the accrual-based earnings management and to have a high moral development and understanding of the consequences of both types of earnings management practices. Limits of the paper are presented and also the scope for future research. Keywords: ethical judgments; ethics; accrual-based earnings management; real earnings management; short-term earnings management; emerging country; Romania. Reference to this paper should be made as follows: Vladu, A.B. (2015) ` An empirical investigation of Romanian students' perception on earnings management', African J. Accounting, Auditing and Finance, Vol. 4, No. 2, pp.121­138. Biographical notes: Alina Beattrice Vladu holds a permanent position at Babes-Bolyai University from Cluj-Napoca, Faculty of Economics and Business Administration, Accounting and Audit Department. She is also working as an http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png African Journal of Accounting, Auditing and Finance Inderscience Publishers

What about ethics? An empirical investigation of Romanian students' perception on earnings management

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Publisher
Inderscience Publishers
Copyright
Copyright © 2015 Inderscience Enterprises Ltd.
ISSN
2046-8083
eISSN
2046-8091
DOI
10.1504/AJAAF.2015.072221
Publisher site
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Abstract

This paper assessed the knowledge structures underlying accounting representations, rarely investigated in accounting by examining the perceptions of master and last year students from an ex-communist country relative to the ethics of short-term earnings management. In this respect a survey was conducted during one month period in two of the largest public universities in Romania. The results document a differentiate acceptance of the types of earnings management (e.g., accrual-based versus real earnings management). Overall Romanian students seems to accept as less ethical the accrual-based earnings management and to have a high moral development and understanding of the consequences of both types of earnings management practices. Limits of the paper are presented and also the scope for future research. Keywords: ethical judgments; ethics; accrual-based earnings management; real earnings management; short-term earnings management; emerging country; Romania. Reference to this paper should be made as follows: Vladu, A.B. (2015) ` An empirical investigation of Romanian students' perception on earnings management', African J. Accounting, Auditing and Finance, Vol. 4, No. 2, pp.121­138. Biographical notes: Alina Beattrice Vladu holds a permanent position at Babes-Bolyai University from Cluj-Napoca, Faculty of Economics and Business Administration, Accounting and Audit Department. She is also working as an

Journal

African Journal of Accounting, Auditing and Finance – Inderscience Publishers

Published: Jan 1, 2015

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