Saved in:
| Main Author: | |
|---|---|
| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad Nacional Autónoma de México
2007
|
| Subjects: | |
| Online Access: | https://www.redalyc.org/articulo.oa?id=39522304 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of Contents:
- An International Comparison of Student Perceptions of Earnings Management Evidence of Effects of National Origin between Mexico and the United States Marshall A. Geiger Carmen Quirvan Alejandro Hazera Administración y Contabilidad Ethics Culture National origin Manipulation of Financial Information Manipulating reported earnings is a temptation faced by accountants and fi nancialprofessionals around the world. Manipulating, or "managing," one´s accountingearnings takes a variety of forms and includes not only the avoidance of prescribedaccounting rules but also the practice of selectively choosing accounting estimates ortiming operating decisions to move reported earnings toward a desired goal. Priorresearch reveals wide disagreement regarding the perceived ethical acceptability ofthis practice. This study investigates whether national origin infl uences perceptionsof earnings management. Participants from the United States and Mexico evaluatedthirteen vignettes describing various earnings management practices (Merchant andRockness 1994). Analyses of the responses indicate considerable variation betweenstudents from these two countries, indicating culture does signifi cantly impact howindividuals perceive opportunities to manage reported fi nancial information. 2007 artículo científico 0186-1042 https://www.redalyc.org/articulo.oa?id=39522304 en http://www.redalyc.org/revista.oa?id=395 Contaduría y Administración application/pdf Universidad Nacional Autónoma de México Contaduría y Administración (México) Num.223