Publication: Percepciones sobre la Manipulación del Beneficio. Estudio sobre los Efectos del País de Origen en Estudiantes Universitarios
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Date
2005
Authors
Geiger, Marshall A. ; Ochoa Laburu, Elena
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info:eu-repo/semantics/article
Description
Abstract
El objetivo de este trabajo es examinar la influencia del país de origen en la percepción de las prácticas de manipulación de los beneficios. La manipulación de beneficios tiene una variedad de formas que a su vez varían entre diferentes países Estudios anteriores realizados en este ámbito, revelan una gran diversidad de las percepciones sobre la aceptabilidad desde el punto de vista ético de algunas de ellas. Con esta finalidad hemos realizado un estudio donde estudiantes de contabilidad, es decir, futuros profesionales de Estados Unidos y España evalúan un conjunto de situaciones (Merchant and Rockness 1994). El análisis de las respuestas muestra diferencias en las respuestas obtenidas en los dos países, pudiendo indicar que la cultura nacional ejerce su influencia en la percepción de los individuos sobre la manipulación de beneficios
The aim of this study is to examine the influence of the national origin in the perception of earnings management. Manipulating, or "managing", one's accounting earnings takes a variety of forms that it varies too depending on the countries. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practices. This study investigates whether national origin influences perceptions of earnings management in accounting students, it means future accounting professionals. Participans from the United States and Spain evaluated several vignettes describing various earnings management practices (Merchant and Rockness 1994). Analyses of the responses indicate considerable variation between students from these two countries, indicating culture does impact how individuals perceive opportunities to manage reported financial information.
The aim of this study is to examine the influence of the national origin in the perception of earnings management. Manipulating, or "managing", one's accounting earnings takes a variety of forms that it varies too depending on the countries. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practices. This study investigates whether national origin influences perceptions of earnings management in accounting students, it means future accounting professionals. Participans from the United States and Spain evaluated several vignettes describing various earnings management practices (Merchant and Rockness 1994). Analyses of the responses indicate considerable variation between students from these two countries, indicating culture does impact how individuals perceive opportunities to manage reported financial information.
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