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Journal of Business Ethics

Erschienen in:

16.02.2016

Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators

verfasst von: Alina Beattrice Vladu, Oriol Amat, Dan Dacian Cuzdriorean

Erschienen in: Journal of Business Ethics | Ausgabe 4/2017

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Abstract

Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals.

Vorheriger Artikel The Ethics of Metrics: Overcoming the Dysfunctional Effects of Performance Measurements Through Justice

Nächster Artikel Ethics in Entrepreneurial Finance: Exploring Problems in Venture Partner Entry and Exit

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Titel: Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators
verfasst von: Alina Beattrice Vladu
Oriol Amat
Dan Dacian Cuzdriorean
Publikationsdatum: 16.02.2016
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2017
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-016-3048-3

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