Student Perceptions of Earnings Management: The Effects of National Origin and Gender

Earnings management is the practice of makingdiscretionary accounting choices or timingoperating decisions to move reported earningstoward a desired goal. Prior research revealswide disagreement among both students andbusiness executives regarding the ethicalacceptability of earnings management. Thi...

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Bibliographic Details
Authors: Clikeman, Paul M. (Author) ; Geiger, Marshall A. (Author) ; O'Connell, Brendan T. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2001
In: Teaching business ethics
Year: 2001, Volume: 5, Issue: 4, Pages: 389-410
Further subjects:B Accounting Student
B Earning Management
B National Origin
B Student Perception
B Asian Country
Online Access: Volltext (lizenzpflichtig)