SURVEY EFFECT OF GENDER AND FIELD OF STUDY ON STUDENTS' JUDEGMENT OF THE MORALITY OF EARNINGS MANAGEMENT
Earnings management is using judgment in reporting financial results and in structuring transactions to either mislead some stakeholders about the underlying eco nomic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Kaplan, 2001). This study investigates the ethical perception of students concerning different earnings management scenarios. A questionnaire is used to measure the ethical perception of t he respondents concerning 15 earnings management scenarios. The questionnaire is based on the questionnaire of Merchant (1994) and Fischer and Rosenzweig (1995). Sample including Fields of accounting and non- accounting (management and economics) all the senior students admission to universities public of Iran . The results of the 250 questionnaires indicate that t here are a significant differences between Accounting students and non - accounting students judge about knowledge unethical earnings management. There is a significant relationship between gender and knowledge ethical earnings management.
Year of publication: |
2012
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Authors: | Hossein, Dr. Mohammad ; Nowghabi, Vadiei ; Anbarani, Saleh |
Published in: |
Far East Journal of Marketing and Management. - Far East Research Centre, ISSN 2221-867X. - Vol. 2 No 1 Paper 2 April.2012, 2, p. 12-26
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Publisher: |
Far East Research Centre |
Subject: | Earnings Management | Professional Judgment | Ethical Perception |
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