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Ethically Related Judgments by Observers of Earnings Management · Study

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ArticleEthically Related Judgments by Observers of Earnings Management

Steven E. Kaplan2001

Article2001

Ethically Related Judgments by Observers of Earnings Management

Steven E. Kaplan

123 citations·0/0 files stored·Journal of Business Ethics

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Auditing, Earnings Management, Governance Ethics in Business and Education Accounting and Financial Management

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References

1965Inequity In Social Exchange 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1985The effect of bonus schemes on accounting decisions 1994Accounting earnings and cash flows as measures of firm performance 2011The effects of bonus schemes on accounting decisions 1995Annual bonus schemes and the manipulation of earnings 1995Additional evidence on bonus plans and income management 1999Earnings-based bonus plans and earnings management by business-unit managers

Cited by

2019Integrated reporting: An accounting disclosure tool for high quality financial reporting 2016Fraud detection using fraud triangle risk factors 2008An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior 2021Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance 2017Integrated reporting: Is it the last piece of the accounting disclosure puzzle?

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2001Further evidence on the ethics of managing earnings: an examination of the ethically related judgments of shareholders and non-shareholdersarticle · 14 shared references 2004The Reputation Effects of Earnings Management in the Internal Labor Marketarticle · 9 shared references 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Frameworkarticle · 7 shared references 2014The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagementarticle · 7 shared references 2001A Framework for the Classification of Accounts Manipulationspreprint · 7 shared references 2005La investigación sobreEarnings Managementsarticle · 7 shared references

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Year2001

Typearticle

Published2001-08-01

VenueJournal of Business Ethics

ISSN-L0167-4544

Languageen

Citations123

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1010600802029

openalex_workW12687939

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2018

Corruption and earnings management in developed and emerging countries

2004The impact of corporate ethical values on perceptions of earnings management

2014Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management