Managers' Ethical Evaluations of Earnings Management and its Consequences

Posted: 23 Dec 2015

See all articles by Eric N. Johnson

Eric N. Johnson

University of Wyoming

Gary Fleischman

Texas Tech University

Sean Valentine

University of North Dakota - College of Business & Public Administration

Kenton B. Walker

University of Wyoming

Date Written: December 21, 2012

Abstract

The purpose of this study is to investigate, in an experimental setting, how favorable versus unfavorable organizational consequences influence managerial responses to an employee’s earnings management behavior. We focus on the following question: Do the ends of positive organizational consequences justify the means of earnings management?

Suggested Citation

Johnson, Eric N. and Fleischman, Gary and Valentine, Sean and Walker, Kenton B., Managers' Ethical Evaluations of Earnings Management and its Consequences (December 21, 2012). Contemporary Accounting Research, Vol. 29, No. 3, 2012. Available at SSRN: https://ssrn.com/abstract=2706802

Eric N. Johnson

University of Wyoming ( email )

Department of Accounting and Finance
College of Business
Laramie, WY 82071
United States

HOME PAGE: http://www.uwyo.edu/accounting/accounting-faculty-and-staff-directory/Eric%20Johnson.html

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Sean Valentine

University of North Dakota - College of Business & Public Administration ( email )

Grand Forks, ND 58105
United States

Kenton B. Walker

University of Wyoming ( email )

Dept. 3275
1000 E. University Avenue
Laramie, WY 82071
United States
307-766-3154 (Phone)
307-766-4028 (Fax)

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