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Creative accounting: Some ethical issues of macro- and micro-manipulation
Gowthorpe, Catherine; Amat, Oriol
Universitat Pompeu Fabra. Departament d'Economia i Empresa
This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.
2005-09-15
Finance and Accounting
accounting ethics
accounting regulation
creative accounting
earnings management
financial reporting
macro-manipulation
micro-manipulation
L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
info:eu-repo/semantics/workingPaper
         

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