Bibliographic Details
| Title: |
Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators. |
| Authors: |
Vladu, Alina1 beattrice.vladu@econ.ubbcluj.ro, Amat, Oriol2 oriol.amat@upf.edu, Cuzdriorean, Dan1 dan.cuzdriorean@econ.ubbcluj.ro |
| Source: |
Journal of Business Ethics. Feb2017, Vol. 140 Issue 4, p633-648. 16p. 4 Charts. |
| Subject Terms: |
Accounting ethics, Fraud investigation, Earnings management, Corrupt practices in accounting, Misleading financial statements |
| Abstract: |
Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. [ABSTRACT FROM AUTHOR] |
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| Database: |
Education Research Complete |
