SavedAdd your journal

Journals / Ekonomik ve Sosyal Araştırmalar Dergisi / 2016 / Cilt: 12 - Sayı: 1

THE ETHICAL ACCEPTABILITY OF EARNINGS MANIPULATION PRACTICES: FACULTY STAFF EXAMPLE

KAR MANİPÜLASYON UYGULAMALARININ ETİK BAKIMDAN KABUL EDİLEBİLİRLİĞİ: ÖĞRETİM ELEMANLARI ÖRNEĞİ1

Murat ÖZCAN
Gökhan ÖZER
Pages
1–20
Publication Date
2022-10-11
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Findings obtained from the analysis of the questionnaire show that academicians' ethical judgments do not differ according to the period of manipulation, the magnitude of manipulation or among the titles of the academicians; but on the other hand, significantly differ according to the type of manipulation, the aim of manipulation, and in the groups they belong to.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The aim of this study is to investigate the ethical acceptibility of profit manipulation applications among the accounting and finance academicians in management departments of universities and whether the ethical judgments change in the face of various manipulation samples or not.
📊
Key Findings & Data:For this study, a questionnaire including profit managing scenarios has been carried out with 111 accounting and finance academicians from various universities.
💡
Conclusion & Impact:Findings obtained from the analysis of the questionnaire show that academicians' ethical judgments do not differ according to the period of manipulation, the magnitude of manipulation or among the titles of the academicians; but on the other hand, significantly differ according to the type of manipulation, the aim of manipulation, and in the groups they belong to.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The aim of this study is to investigate the ethical acceptibility of profit manipulation applications among the accounting and finance academicians in management departments of universities and whether the ethical judgments change in the face of various manipulation samples or not. For this study, a questionnaire including profit managing scenarios has been carried out with 111 accounting and finance academicians from various universities. Findings obtained from the analysis of the questionnaire show that academicians' ethical judgments do not differ according to the period of manipulation, the magnitude of manipulation or among the titles of the academicians; but on the other hand, significantly differ according to the type of manipulation, the aim of manipulation, and in the groups they belong to.

Özet

Bu çalışmanın hedefi, kar manipülasyonu uygulamalarının üniversitelerdeki işletme bölümlerinde görev yapan muhasebe ve finansman öğretim elemanları arasında etik olarak kabul edilebilirliğini ve etik yargıların çeşitli manipülasyon örnekleri karşısında değişip değişmediğini araştırmaktır. Bu araştırmayı gerçekleştirebilmek için, çeşitli devlet üniversitelerin işletme bölümlerinde görev yapan toplam 111 muhasebe ve finansman öğretim elemanına kar yönetimi senaryolarını içeren bir anket uygulanmıştır. Yapılan analiz sonuçları; öğretim elemanlarının etik yargılarının manipülasyonun kapsadığı döneme, manipülasyonun büyüklüğüne göre ve akademik unvanlar arasında farklılaşmadığını; buna karşın manipülasyonun türüne, yapılış amacına ve ait oldukları gruplar içinde ise önemli oranda farklılaştığını ortaya koymaktadır.

🔖

Cite This Article

ÖZCAN, M., ÖZER, G. (2022). THE ETHICAL ACCEPTABILITY OF EARNINGS MANIPULATION PRACTICES: FACULTY STAFF EXAMPLE. Ekonomik ve Sosyal Araştırmalar Dergisi, Cilt: 12 - Sayı: 1, 1–20. https://ajindex.com/articles/499599

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (13)

  1. Agarwal, S., Chomsisengphet, S., Liu, C. ve S. G. Rhee., (2002), "Earnings Management During Distinct Phases of Capital Demand: Evidence from Japanese Banks", Office of Federal Housing Enterprise Oversight or of FleetBoston Financial, (October), First Draft Alpkan, L., G., Özer ve S. Aren (2002), "Ethics of Manipulations in Accounting Decisions", The Economics & International Business Research Conference, Miami, Florida, (December) s. 17-21.
  2. Aydın, S. ve G., Özer (2005), "The Analysis of Antecedents of Customer Loyalty In Turkish Mobile Telecommunication Market", European Journal of Marketing, 39(7/8), 910-925.
  3. Aydın, S., G. Özer ve Ö. Arasil (2005), "Customer Loyalty and The Effect of Switching Costs As a Moderator Variable in Turkish Mobile Phone Market", Marketing Intelligence & Planning, 23(1), 89-103.
  4. Barton, J., (2001), "Does the Use of Financial Derivatives Affect Earnings Management Decisions?", The Accounting Review, (January): s.1-26.
  5. Belski, W.H. ve J.A. Brozovsky., (2002), "Ethical judgments in accounting: an examination on the ethics of managed earnings", Critical Perspectives on Accounting Conference, 1-20
  6. Black, E.S., F. Keith ve T.S. Manly., (1998), "Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent", Journal of Business, Finance and Economics, 25, s.1287 Bonner, S., Z.V. Palmrose ve S.M. Young., (1998), "Fraud type and auditor litigation: An analysis of SEC Accounting and Auditing Enforcement Releases", The Accounting Review, 73(4), 503-532.
  7. Bowen R., L. DuCharme ve D. Shores., (1995), "Stakeholders' implicit claims and accounting method choice", Journal of Accounting and Economics, 20(3), 255-296.
  8. Bruns, W.J. ve K., Merchant., (1990), "The Dangerous Morality of Managing Earnings", Management Accounting, 72(2), 22-25.
  9. Clikeman, P. M. ve S.L. Henning., (2000), "The Socialization of Undergraduate Accounting Students", Issues in Accounting Education, 15(1), 1-17.
  10. Clikeman, P.M., M.,Geiger ve B.T. O'Connel., (2001), "Student Perceptions of Earnings Management: The Effects Of National Origin and Gender", Teaching Business Ethics,5(4), 389-410.
  11. Dechow, P., R. Sloan ve A. Sweeney, (1996), "Causes and Consequences of Earnings manipulation: An Analysis of Firms subject to enforcement actions by the SEC", Contemporary Accounting Research, 13(1), 1-36.
  12. DeFond, M.,L ve C.W. Park., (1997), "Smoothing Income in Anticipation of Future Earnings", Journal of Accounting and Economics, 23(2), 115-139.
  13. Dopuch, N. v