Creative accounting: Some ethical issues of macro- and micro-manipulation
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- dc.contributor.author Gowthorpe, Catherineca
- dc.contributor.author Amat Salas, Oriolca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T10:50:03Z
- dc.date.available 2017-07-26T10:50:03Z
- dc.date.issued 2004-04-01
- dc.date.modified 2017-07-23T02:08:30Z
- 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.format.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=748
- 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.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.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- 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.subject.keyword Finance and Accounting
- dc.title Creative accounting: Some ethical issues of macro- and micro-manipulationca
- dc.type info:eu-repo/semantics/workingPaper