Ethical perceptions of future participants in the process of financial reporting
This study explores the ethical perceptions of participants in the financial reporting process in order to comprehend the attitudes and evaluation of the acceptability of different approaches to earning manipulations. The paper presents different scenarios for income smoothing, earnings management a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pristina in Kosovska Mitrovica, Faculty of Economics
2016-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2016/1450-79511601023R.pdf |