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The Investigation of Ethical Perception of Financial Information’s Users and Preparators about Earning Management
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| Fraydoon Rahnamay Roodposhti, Narges Yazdanian |
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Abstract: (1486 Views) |
This study investigates the ethical perception of different groups of financial information users and preparators. The data is collected through the use of questionnaire. This questionnaire consists out of 15 scenarios. Participants in this study include of financial managers, auditors, accountants, investors and accounting students. The results indicate that different groups have same views about earning management and all of them have unethical view about earning management. |
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| Keywords: Ethic, Earning Management, Accounting Ethic, Financial information users and preparators. |
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Full-Text [PDF 2493 kb]
(42 Downloads)
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Type of Study: Research |
Subject:
General
Received: 2011/11/24 | Accepted: 2011/12/8 | Published: 2011/12/22
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