English, Article edition: Perceptions of Earnings Management: A Study of the Effects of National Origin in University Students Marshall A. Geiger; Elena Ochoa Laburu

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Bookmark: http://trove.nla.gov.au/version/16168
Physical Description
  • article
Language
  • English

Edition details

Title
  • Perceptions of Earnings Management: A Study of the Effects of National Origin in University Students
Author
  • Marshall A. Geiger
  • Elena Ochoa Laburu
Physical Description
  • article
Notes
  • The aim of this study is to examine the influence of the national origin in the perception of earnings management. Manipulating, or “managing,” one’s accounting earnings takes a variety of forms that it varies too depending on the countries. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practice. This study investigates whether national origin influences perceptions of earnings management in accounting students, it means future accounting professionals. Participants from the United States and Spain evaluated several vignettes describing various earnings management practices (Merchant and Rockness 1994). Analyses of the responses indicate considerable variation between students from these two countries, indicating culture does impact how individuals perceive opportunities to manage reported financial information.
  • national origin, earnings management, culture, ethic.
  • RePEc:sar:journl:v:8:y:2005:i:16:p:99-114
Language
  • English
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