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

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Journal of Business Ethics, 2005, vol. 57, núm. 1, pp. 55-64
http://hdl.handle.net/10230/669
To cite or link this document: http://hdl.handle.net/10230/669
dc.contributor.author Gowthorpe, Catherine
dc.contributor.author Amat, Oriol
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.issued 2004-04-01
dc.identifier.citation Journal of Business Ethics, 2005, vol. 57, núm. 1, pp. 55-64
dc.identifier.uri http://hdl.handle.net/10230/669
dc.description.abstract This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. 'Micro-manipulation' describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation which are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 748
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title Creative accounting: Some ethical issues of macro- and micro-manipulation
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2014-06-03T07:14:11Z
dc.subject.keyword Finance and Accounting
dc.subject.keyword accounting ethics
dc.subject.keyword accounting regulation
dc.subject.keyword creative accounting
dc.subject.keyword earnings management
dc.subject.keyword financial reporting
dc.subject.keyword macro-manipulation
dc.subject.keyword micro-manipulation
dc.rights.accessRights info:eu-repo/semantics/openAccess


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