Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It
In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with ot...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2023-06-01
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| Series: | Buhalterinės Apskaitos Teorija ir Praktika |
| Subjects: | |
| Online Access: | https://www.zurnalai.vu.lt/BATP/article/view/31862 |
| _version_ | 1797802514433703936 |
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| author | Milda Striupaitytė Diana Bachtijeva |
| author_facet | Milda Striupaitytė Diana Bachtijeva |
| author_sort | Milda Striupaitytė |
| collection | DOAJ |
| description |
In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with other motives mentioned in the literature, perceived role of ethics and social responsibility may not only influence ethical evaluation of earnings management, but also impact use of earnings management in accounting practice. The results of a study on impact of perceived roles of ethics and social responsibility on ethical evaluation of earnings management, carried out among accountants providing professional services in Lithuania, are presented in this paper. The ethical evaluation of earnings management has been found to depend on its type. Accrual-based earnings management is seen as more unethical than real earnings management. It also reveals that accountants' belief that business ethics and social responsibility are less important is a motivation for the use of manipulative accounting.
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| first_indexed | 2024-03-13T05:06:50Z |
| format | Article |
| id | doaj.art-6e28e5654ae445fd8312dc3b90ccde9e |
| institution | Directory Open Access Journal |
| issn | 1822-8682 2538-8762 |
| language | English |
| last_indexed | 2024-03-13T05:06:50Z |
| publishDate | 2023-06-01 |
| publisher | Vilnius University Press |
| record_format | Article |
| series | Buhalterinės Apskaitos Teorija ir Praktika |
| spelling | doaj.art-6e28e5654ae445fd8312dc3b90ccde9e2023-06-16T09:47:37ZengVilnius University PressBuhalterinės Apskaitos Teorija ir Praktika1822-86822538-87622023-06-012710.15388/batp.2023.53Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use ItMilda Striupaitytė0Diana Bachtijeva1Vilnius University, LithuaniaVilnius University, Lithuania In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with other motives mentioned in the literature, perceived role of ethics and social responsibility may not only influence ethical evaluation of earnings management, but also impact use of earnings management in accounting practice. The results of a study on impact of perceived roles of ethics and social responsibility on ethical evaluation of earnings management, carried out among accountants providing professional services in Lithuania, are presented in this paper. The ethical evaluation of earnings management has been found to depend on its type. Accrual-based earnings management is seen as more unethical than real earnings management. It also reveals that accountants' belief that business ethics and social responsibility are less important is a motivation for the use of manipulative accounting. https://www.zurnalai.vu.lt/BATP/article/view/31862earnings managementethicssocial responsibilitystakeholders |
| spellingShingle | Milda Striupaitytė Diana Bachtijeva Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It Buhalterinės Apskaitos Teorija ir Praktika earnings management ethics social responsibility stakeholders |
| title | Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It |
| title_full | Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It |
| title_fullStr | Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It |
| title_full_unstemmed | Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It |
| title_short | Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It |
| title_sort | impact of perceived role of ethics and social responsibility on ethical evaluation of earnings management and motivation to use it |
| topic | earnings management ethics social responsibility stakeholders |
| url | https://www.zurnalai.vu.lt/BATP/article/view/31862 |
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