Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators.
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| Title: | Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators. |
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| 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] |
| Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Database: | Education Research Complete |
| FullText | Links: – Type: pdflink Text: Availability: 0 |
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| Header | DbId: ehh DbLabel: Education Research Complete An: 121920083 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 0 |
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| RecordInfo | BibRecord: BibEntity: Identifiers: – Type: doi Value: 10.1007/s10551-016-3048-3 Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 16 StartPage: 633 Subjects: – SubjectFull: Accounting ethics Type: general – SubjectFull: Fraud investigation Type: general – SubjectFull: Earnings management Type: general – SubjectFull: Corrupt practices in accounting Type: general – SubjectFull: Misleading financial statements Type: general Titles: – TitleFull: Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Vladu, Alina – PersonEntity: Name: NameFull: Amat, Oriol – PersonEntity: Name: NameFull: Cuzdriorean, Dan IsPartOfRelationships: – BibEntity: Dates: – D: 15 M: 02 Text: Feb2017 Type: published Y: 2017 Identifiers: – Type: issn-print Value: 01674544 Numbering: – Type: volume Value: 140 – Type: issue Value: 4 Titles: – TitleFull: Journal of Business Ethics Type: main |
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