Ethical focus on management results
http://dx.doi.org/10.5007/2175-8069.2012v9n18p119 In the ideal world, decisions about the level of disclosure of financial statements would be based on increasing the welfare of individuals. However, this does not occur because the diverse economic agents do not possess the same information, in ter...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2012-12-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/14906 |
| Summary: | http://dx.doi.org/10.5007/2175-8069.2012v9n18p119
In the ideal world, decisions about the level of disclosure of financial statements would be based on increasing the welfare of individuals. However, this does not occur because the diverse economic agents do not possess the same information, in terms of amount and/or quality. In this context arises the following research question: earnings management is an ethical practice? Thus, this article aims to analyze the judgment of students of Masters of Sciences in Accounting in relation to earnings management. In analyzing the data collected, no practice was unanimously judged as ethical or unethical. |
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| ISSN: | 1807-1821 2175-8069 |