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Earnings management: a strategic adaptation or deliberate manipulation?

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

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Official URL: http://www.dx.doi.org/10.1108/JFC-07-2019-0098


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 08:01
Last Modified:15 Dec 2020 08:01

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