What about ethics? An empirical investigation of Romanian students' perception on earnings management
by Alina Beattrice Vladu
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 4, No. 2, 2015

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.

Online publication date: Mon, 05-Oct-2015

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