Businesses fail not only because of financial problems but also due to factors such as earnings-management and personal values. The problem with managing earnings is it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it....

An empirical study was conducted of employed professionals, representative of the marketing and financial services industry located within the metropolitan section of Pittsburgh, PA, resulting in 191 useable questionnaires. The thrust was to investigate the degree of seriousness on the part of...