Baskaran, S. and Nedunselian, N. and Mahadi, N. and Ng, C. H. and Abdul Rasid, S. Z. (2020) Earnings management: a strategic adaptation or deliberate manipulation? Journal of Financial Crime, 27 (2). ISSN 1359-0790
Full text not available from this repository.
Official URL: http://www.dx.doi.org/10.1108/JFC-07-2019-0098
Abstract
This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings management is considered as a strategic adaptation or deliberate manipulation in an organization. The study also aims to expand the domain of ethical perspective of earnings management by considering mediating and moderating role of investor sentiment and corporate social responsibility (CSR) as inward pressure and outward commitment surrounding the organization, adopting a combined perspective of strategic management and also accounting discipline than is normally found in the ethics and earnings management literature.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | strategic management, earnings management, earnings quality |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | International Business School |
| ID Code: | 88334 |
| Deposited By: | Narimah Nawil |
| Deposited On: | 15 Dec 2020 00:01 |
| Last Modified: | 15 Dec 2020 00:01 |
Repository Staff Only: item control page
