TY  - CHAP
AB  - Recent high-profile bankruptcies have renewed attention to earnings management practices. This study investigates whether high publicity of corporate bankruptcies makes a difference in the ethical perception of these practices. A survey depicting actual earnings management scenarios was administered to business students before and after these bankruptcies. The results showed a significant increase in the negative perception of earnings management actions after high publicity of unethical corporate behavior. In addition, many demographic factors such as age, experience and college major played a role in business students’ perception of the ethics of earnings management. The study suggests that business students are influenced by actual unethical examples of earnings management. These results, along with demographic differences, have implications for accounting education and the accounting profession.
VL  - 10
SN  - 978-1-84950-307-5, 978-0-76231-154-5/1041-7060
DO  - 10.1016/S1041-7060(04)10005-9
UR  - https://doi.org/10.1016/S1041-7060(04)10005-9
AU  - Elias Rafik Z.
ED  - Cheryl R. Lehman
ED  - Tony Tinker
ED  - Barbara Merino
ED  - Marilyn Neimark
PY  - 2004
Y1  - 2004/01/01
TI  - THE EFFECT OF MEDIA PUBLICITY ON BUSINESS STUDENTS’ PERCEPTION OF EARNINGS MANAGEMENT
T2  - Re-Inventing Realities
T3  - Advances in Public Interest Accounting
PB  - Emerald Group Publishing Limited
SP  - 83
EP  - 103
Y2  - 2024/05/05
ER  -