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| Author: | Greenfield, A. C. Jr. Strand Norman, C. Wier, B. |
| Title: | The effect of ethical orientation and professional commitment on earnings management behavior |
| Journal: | Journal of Business Ethics
2009 : DEC II, VOL 83:3, p. 419-434 |
| Index terms: | earnings commitment ethics decision making structural analysis USA |
| Language: | eng |
| Abstract: | The purpose of this paper is to investigate the effect of individual's ethical ideology and level of professional commitment on earnings management decisions, as well as to find out whether ethical orientation and professional commitment are affected by the presence of personal benefit. 375 undergraduate business students in the United States are studied and the findings indicate a relationship between ethical orientation and decision making. Higher level of professional commitment seems to decrease the likelihood of engaging in earnings management or behaving opportunistically. This study contributes to the understanding of the behavior of entry level managers. |
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