The roles of cynicism, CFO pressure, and moral disengagement on FIN 48 earnings management
Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting m...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2023
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| In: |
Journal of business ethics
Year: 2023, Volume: 185, Issue: 3, Pages: 545-562 |
| Further subjects: | B
State and Trait moral disengagement
B FIN 48 accruals B Aufsatz in Zeitschrift B Earnings management B Moral disengagement theory |
| Online Access: |
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