Earnings Manipulation and Managerial Opportunism : Ethical Implications
Financial reporting is about recognising, measuring and communicating financial information.
The ethics of financial reporting has long been a concern of the accounting profession. Fraudulent financial reporting can happen when managers and accountants are involved in the practice of earnings management. Consequently, earnings management behavior has also been an area of concern and subject of study in the accounting profession.
There is no consensus as to when earnings management is unethical behavior as opposed to being poor or even desirable managerial behavior. Thus, many managers believe that some types of earnings management behavior are acceptable or even desirable.
This presentation will discuss the link between the various dimensions and approaches of earnings manipulation and business ethics.
A conference with George IATRIDIS, Professor at University of Thessaly, Greece