Ethically Related Judgments by Observers of Earnings Management

By Steven E. Kaplan. 2001

133 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Information Systems and Management

View Paper: https://www.semanticscholar.org/paper/f8a2509e9b80064300ce8a49b906ffd6731c2806

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Geoffrey P. Martin
2. Luis R. Gómez-Mejía
3. V. Maas
4. K. Maas
5. Joanna T. Campbell
6. A. Greenfield
7. Benson Wier
8. Carolyn Strand Norman

In Economics and Econometrics

1. Luis R. Gómez-Mejía
2. Benson Wier
3. K. Maas
4. Joanna T. Campbell
5. F. Hartmann
6. Geoffrey P. Martin
7. Kerstin Lopatta
8. V. Maas

In Information Systems and Management

1. K. Maas
2. A. Greenfield
3. Luis R. Gómez-Mejía
4. Benson Wier
5. Joanna T. Campbell
6. Carolyn Strand Norman
7. F. Hartmann
8. V. Maas

Citations in the corpus

• Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values (2011, unknown): “This measure is similar to other studies of moral judgment in the ethics literature e.g., Kaplan 2001; Chung and Monroe 2003; Kaplan et al. 2007 .”
• Why business unit controllers create budget sack: Involvement in management, social pressure, and machiavellianism (2010, background): “Machiavellianism might help explain why some management accountants consider the creation of slack and other forms of budget gaming more unethical, unfair and unacceptable than others (Elias 2002; Kaplan 2001; Merchant and Rockness 1994).”
• The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2020, background): “Such earnings management practices can be quite harmful (Kaplan 2001).”
• Executive Compensation and Corporate Fraud in China (2014, unknown): “matter of compliance of various law and governance regulations but is an important ethical issue (Kaplan 2001; Staubus 2005).”
• Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms (2014, background): “That is, higher levels of earnings management are likely to be considered unethical (Elias 2002; Kaplan 2001), or at the very least, questionable from a moral hazard perspective.”
• The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior (2008, background): “Other researchers use surveys and experiments to study the practice of earnings management (e.g., Clikeman and Henning, 2000; Bruns and Merchant, 1990; Elias, 2002; Kaplan, 2001; Merchant and Rockness, 1994).”