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Creative accounting: Some ethical issues of macro- and micro-manipulation

Identificadores del recurso

http://hdl.handle.net/10230/669

Procedencia

(RECERCAT (Dipòsit de la Recerca de Catalunya))

Ficha

Título:: Creative accounting: Some ethical issues of macro- and micro-manipulation
Tema:: Finance and Accounting; accounting ethics; accounting regulation; creative accounting; earnings management; financial reporting; macro-manipulation; micro-manipulation
Descripción:: 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.
Idioma:: English
Autor/Productor:: Gowthorpe, Catherine; Amat, Oriol
Otros colaboradores/productores:: Universitat Pompeu Fabra. Departament d'Economia i Empresa
Derechos:: L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons; info:eu-repo/semantics/openAccess; <a href="http://creativecommons.org/licenses/by-nc-nd/3.0/es/">http://creativecommons.org/licenses/by-nc-nd/3.0/es/</a>
Fecha:: 2005-09-15T23:41:00Z
Tipo de recurso:: info:eu-repo/semantics/workingPaper

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