Investigating ethical perceptions of short-term earnings management practices



Publication Details

Jooste, L. 2013, 'Investigating ethical perceptions of short-term earnings management practices', The International Journal of Emerging Markets, vol. 8, no. 3, pp. 282-299.


The failure of an entity is not necessarily an accounting and financial problem. It may include factors such as earnings management and personal values. The problem with managing earnings is it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. Therefore, the purpose of this paper is to survey students and business managers to measure their perceptions about the morality of earnings management actions. Accounting educators should aim to assist students to understand how they may react once confronted with an ethical conflict when in practice.

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