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 |
| Published: |
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 |
| _version_ | 1811291578348601344 |
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| author | Marleide Cerqueira de Oliveira Vagner Antonio Marques Jacqueline Veneroso Alves da Cunha Poueri do Carmo Mário |
| author_facet | Marleide Cerqueira de Oliveira Vagner Antonio Marques Jacqueline Veneroso Alves da Cunha Poueri do Carmo Mário |
| author_sort | Marleide Cerqueira de Oliveira |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T04:31:30Z |
| format | Article |
| id | doaj.art-8b6d7bb49e694594a708e2b7266b63ed |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-04-13T04:31:30Z |
| publishDate | 2012-12-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-8b6d7bb49e694594a708e2b7266b63ed2022-12-22T03:02:18ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692012-12-0191811913610.5007/2175-8069.2012v9n18p11919340Ethical focus on management resultsMarleide Cerqueira de Oliveira0Vagner Antonio Marques1Jacqueline Veneroso Alves da Cunha2Poueri do Carmo Mário3UFMGPONTIFÍCIA UNIVERSIDADE CATÓLICA DE MINAS GERAISUniversidade Federal de Minas GeraisUniversidade Federal de Minas Geraishttp://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.https://periodicos.ufsc.br/index.php/contabilidade/article/view/14906gerenciamento de resultadoéticacaracterísticas qualitativas |
| spellingShingle | Marleide Cerqueira de Oliveira Vagner Antonio Marques Jacqueline Veneroso Alves da Cunha Poueri do Carmo Mário Ethical focus on management results Revista Contemporânea de Contabilidade gerenciamento de resultado ética características qualitativas |
| title | Ethical focus on management results |
| title_full | Ethical focus on management results |
| title_fullStr | Ethical focus on management results |
| title_full_unstemmed | Ethical focus on management results |
| title_short | Ethical focus on management results |
| title_sort | ethical focus on management results |
| topic | gerenciamento de resultado ética características qualitativas |
| url | https://periodicos.ufsc.br/index.php/contabilidade/article/view/14906 |
| work_keys_str_mv | AT marleidecerqueiradeoliveira ethicalfocusonmanagementresults AT vagnerantoniomarques ethicalfocusonmanagementresults AT jacquelinevenerosoalvesdacunha ethicalfocusonmanagementresults AT poueridocarmomario ethicalfocusonmanagementresults |