the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students … and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in … money-worshippers, money-repellants, or careless money-admirers. Findings – Accounting students view cheating actions …

the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students … and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in … money‐worshippers, money‐repellants, or careless money‐admirers. Findings – Accounting students view cheating actions …

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1 … earnings management. Findings – The empirical evidence reveals that corporate managers seem to opportunistically smooth income … smoothing behavior of the sample firms that engage in income-increasing earnings management. The coefficient on EcoCrisis is …

real option value and defines strategic value created (SVC), which is based on residual income concepts. Since residual … income is known to be superior to ROI in motivating goal congruence, infers that SVC has similar advantages. Originality …

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1 … earnings management. Findings – The empirical evidence reveals that corporate managers seem to opportunistically smooth income … smoothing behavior of the sample firms that engage in income‐increasing earnings management. The coefficient on EcoCrisis is …

performance as well as on gearing and liquidity ratios. On average, impact on shareholders' equity and net income was positive … has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …

decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …

, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …

of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …